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

A) Tori use the actual method for her business vehicle last year, and the standard mileage rate the previous year, which was the first year in use

B) Norman uses a vehicle in his business for which for he claimed special/bonus deprecation but no Section 179 depreciation

C) Chris operates a fleet of seven vehicles for the entire year, as part of a funeral business