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William is employed by an accounting firm and uses his automobile in connection with his work. During the month of October 2016, he works at

William is employed by an accounting firm and uses his automobile in connection with his work. During the month of October 2016, he works at the office for 3 days and participates in the audit of a key client for 19 days. In the audit situation, William goes directly from his home to the client's office. On all other days, he drives to his employer's office. On four Saturdays in October, he drives from his home to a local university where he attends classes in a part-time MBA program. Relevant mileage is as follows:

Travel Miles
Home to office 12
Office to audit client 13
Home to audit client 14
Home to university 10

Using the automatic mileage method, what is William's deduction for the month? Do not round your computations. Enter your final answer to the nearest cent.

Please show how you got your answer. Thank you!

The answer is not $35,190

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