Which of the following taxpayers will be allowed to use the standard mileage rate?

Ben operates a fleet of seven vehicles for the entire year, as part of a funeral business.

Ivy leased a vehicle for her business and claimed actual expenses last year, the first year of the lease.

Lia uses a vehicle in her business for which she claimed a Section 179 deduction.

Mya used the actual expense method for her business vehicle last year, and the standard mileage rate the previous year, which was the first year in use.