Amelie is self-employed and uses her personal automobile in connection with her business. During 2019, Amelie drove her car a total of 28,000 miles. Her business log shows that she drove 22,400 miles for business purposes. During 2019, Amelie incurred t he following actual expenses based on 100% use, that is, 28,000 total miles:

Gas and oil	$7,800
Repairs and maintance	1,200
Depreciation	4,800
Insurance	1,440
Lisenses and fees	300
	$16,540

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 2019. In addition to the auto-mobile expenses, she made several business trips and incurred the following travel expenses while away from home overnight:

Airfare	$4,600
Hotel	1,860
Meals	720
Taxi fees and tips	280
	$7,460

None of the above expenses were personal in nature. What are Amelie's deductions in 2019 after all limitations?

d. Would Amelie's deduction in 2019 be for AGI or from AGI?