Julianita is a sales representative for a food distributor and spends only 1 day of the week in the office. Her office is 12 miles from home. She also has a part-time job as a bartender. Typically, she works 2 nights during the week and 1 night on the weekend. The restaurant where she works is 5 miles from her office and 10 miles from her home.
a. What portion(s) of Julianita’s travel is considered business?
b. During the year, Julianita keeps the following record of her travel:
Miles
Home to office ................ 588
Office to home ................ 353
Office to restaurant ............... 150
Restaurant to home ............. 1,500
Home to restaurant .............. 500
Home to clients to home ............. 8,850
Clients to restaurant ............. 2,100

If she uses the standard mileage rate, what amount can she deduct as a business expense?