Jackson uses his automobile 90% for business and during 2013 drove a total of 14,000 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 2013 for the use of his car if he uses:
a. The actual cost method?
b. The automatic mileage method?