Sandra comes into your office for advice about using her vehicle in her cleaning business. She estimates that her business mileage and expenses will be about $75\%$ of her total use, and she will be using this vehicle for the next five years. She would like to have a deduction each year for the vehicle. What advice would you give? Recommend that she use the standard mileage rate $($SMR$)$ because the recordkeeping requirements are easier. Then explain how to keep a mileage log$.$ Recommend that she use actual expenses because she will get a higher deduction. Explain recordkeeping requirements. Use the maximum depreciation in the first year, along with actual expenses. Thereafter, just keep track of expenses. Show her the options available, SMR and actual expenses, along with estimates of each type of deduction, and let her make the choice.