William is employed by an accounting firm and uses his automobile in connection with his work. During the month of October 2017, 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:

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?