This year Bill leased a car to drive between his office and various work sites. Bill carefully recorded that he drove the car 23,000 miles this year and paid $7,300 of operating expenses ($2,800 for gas, oil, and repairs, and $4,500 for lease payments). What amount of these expenses may Bill deduct as business expenses?

		Bill cannot deduct these costs but he must use the mileage method to determine any deduction.
		$2,800
		$4,500
		$7,300
		Bill is not entitled to any deduction if he used the car for any personal trips.