Jackson, a self-employed taxpayer, uses his automobile 90% for business and during 2019 drove a total of 14,000 business miles. Information regarding his car expenses is listed below.

Business parking...............................................$ 140
Auto insurance...................................................1,300
Auto club dues (includes towing service)...........180
Toll road charges (business-related)..................200
Oil changes and engine tune-ups.......................210
Repairs....................................................................160
Depreciation allowable......................................2,850
Fines for traffic violations

(incurred during business use)............................320
Gasoline purchases............................................2,800

What is Jackson’s deduction in 2019 for the use of his car if he uses:

a. The actual cost method?

b. The automatic mileage method?

c. What records must Jackson maintain?