Which of the following is true of the computation of business automobile expenses?

		Business use of the automobile must be determined in order to calculate the expense under either the standard mileage rate or actual expense method.
		Estimated expenses are allowed if the documentation for the expenses is not available.
		The standard mileage rate already includes in it an allowance for business parking and tolls.
		Actual car expenses include only out-of-pocket costs of operating the automobile, and specifically exclude depreciation charges.