LO.3 Marvin is employed by an accounting firm and uses his automobile in connection with his work. During the month of October 2010, he works at the office for 5 days and participates in the audit of a key client for 15 days. In the audit situation, Marvin goes directly from his home to the client’s office. On all other days, he drives to his employer’s office. On five 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:

Home to office 10 miles Office to audit client 14 miles Home to audit client 8 miles Home to university 15 miles Using the automatic mileage method, what is Marvin’s deduction for the month?