Which of the following statements is correct regarding the use of the car:

A. The company can never deduct full depreciation on the car because Jan uses it for personal trips 

B. The company only has to charge Jan 30 cents per mile for any of her personal mileage 

C. If the car cost less than $15,000, the company does not have to charge Jan anything for her personal use 

D. If Jan lives in a high crime area and only uses the car for commuting to work, she has income equal to $150 per oneway trip