Jackson uses his automobile 90% for business and during 2014 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 2014 for the use of his car if he uses:
a. The actual cost method?
b. The automatic mileage method?