Michelle is self-employed and uses her personal automobile for business trips. During 2019, Michelle drives her car 60% for business use and incurs the following total expenses (based on 100% use of car):

Gas and oil	$12,000
Repairs	2,800
Depreciation	4,700
Insurance and license fees	2,600
Parking and tolls (business related)	400
Total	$22,500

Michelle drives her car a total of 40,000 miles (24,000 business miles) during 2019.

a. What amount is deductible if Michelle uses the standard mileage method?

b. What amount is deductible if Michelle uses the actual cost method?

c. Can taxpayers switch back and forth between the mileage and actual methods each year?