A taxpayer owns a Tesla model S$,$ which had a purchase price of $80,000$ on March $1,2020.$ The car was put into service on that date and the taxpayer elected to use the standard mileage deduction text Bair has a W$-2$ job approximately $40$ miles from home round$-$trip and drives the vehicle into the office for days a week. Additionally, the taxpayer has an interior design service as a sole proprietorship interior design job offers often requires several trips to the clients home which is often over $100$ miles one way, but only $60$ miles from the W$-2$ office for tax year $2023$ the taxpayer drove $4200$ miles for the interior design business. The taxpayer must substantiate business miles with a logbook$,$ indicating miles dates in business purpose true or false.