Amelie is self-employed and uses her personal automobile in connection with her business. During 2023, Amelie drove her car a total of 28,000 miles. Her business log shows that she drove 22,400 miles for business purposes. During 2023, Amelie incurred the following actual expenses based on 100% use, that is, 28,000 total miles:

a. Compute Amelie’s deduction if she uses the actual cost method.

b. Compute Amelie’s deduction if she uses the standard mileage method.

c. Assume Amelie used the standard mileage method in 2023. In addition to the automobile expenses, she made several business trips and incurred the following travel expenses while away from home overnight:

None of the above expenses were personal in nature. What are Amelie’s deductions in 2023 after all limitations?

d. Would Amelie’s deduction in 2023 be for AGI or from AGI?

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Gas and oil Repairs and maintenance Depreciation Insurance Licenses and fees $ 7,800 1,200 5,800 1,440 300 $16,540