UNDER MACRS, 5 YEAR PROPERTY INCLUDES A-A WAREHOUSE B-AN APARTMENT COMPLEX C-AUTOMOBILES AND LIGHT TRUCKS USED IN A TRADE OR BUSINESS D-FRUIT-BEARING TREES THE STANDARD MILEAGE RATE ENCOMPASSES ALL OF THE FOLLOWING AUTO COSTS EXCEPTFOR: A-DEPRECIATION OR LEASE PAYMENTS B-AUTO PROPERTY TAXES C-MAINTENANCE AND REPAIRS D-GASOLINE OIL AND INSURANCE MARCUS HAS TWO JOBS HE WORKS AS A NIGHT AUDITOR AT THE MIDNIGHT MOTEL WHEN HIS SHIFT AT THE MOTEL IS OVER HE WORKS AS A SHORT ORDER COOK AT THE BREAK-AN-EGG RESTAURANT ON A TYPICAL DAY HE DRIVES THE FOLLOWING DISTANCES HOME TO MIDNIGHT MOTEL 4 MILES MIDNIGHT MOTEL TO RESTAURANT 12 MILES RESTAURANT TO HOME 8 MILES HOW MANY MILES PER DAY WOULD QUALIFY AS TRANSPORTATION EXPENSES FOR TAX PURPOSES? A-0 B-4 C-12 D-24