This year Clark leased a car to drive between his office and various work sites. Clark carefully recorded that he drove the car $23,000$ miles this year and paid $$7,200$ of operating expenses $($ $$2,700$ for gas, oil, and repairs, and $$4,500$ for lease payments$).$ What amount of these expenses may Clark deduct as business expenses?

Multiple Choice

$$7,200$

Clark cannot deduct these costs because taxpayers must use the mileage method to determine any transportation deduction.

$$4,500$

$$2,700$

Clark is not entitled to any deduction if he used the car for any personal trips.