Which of the following is not a true statement? a. A taxpayer who operates a fleet of vehicles (five or more simultaneously) may not use the standard mileage method. b. Taxpayers who have previously used an accelerated depreciation method for their vehicle may not use the standard mileage rate. C. The standard mileage rate for 2018 is 54.5 cents per business mile. Od. The standard mileage rate is applied to all miles driven (business and commuting)