Car Expense Computation. E is a sales representative for T Corporation, who treats him as an independent contractor. This year he incurred the following expenses for transportation during the year Gas and oil Repairs Insurance $1,200 200 700 400 2,000 100 License.. In addition, he spent $70 on parking while calling on customers. E drove the car 20,000 miles during the year, 18,000 for business. a. Compute E's deduction, assuming the standard mileage rate is elected h. Compute E's deduction, assuming he claims actual expenses