Jackson uses his automobile 90% for business and during 2017 drove a total of 14,000 business miles. Information regarding his car expenses is listed below.
Business parking ..................................................................     $ 140
Auto insurance ......................................................................     1,300
Auto club dues (includes towing service) ..........................         180
Toll road charges (business-related) ..................................         200
Oil changes and engine tune-ups .......................................         210
Repairs ...................................................................................         160
Depreciation allowable .........................................................     2,850
Fines for traffic violations (incurred during business use)         320
Gasoline purchases ...............................................................      2,800
What is Jackson’s deduction in 2017 for the use of his car if he uses:
a. The actual cost method?
b. The automatic mileage method?
c. What records must Jackson maintain?