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Mary is an employee who must use her personal automobile for? employment-related

ID: 2532193 • Letter: M

Question

Mary is an employee who must use her personal automobile for? employment-related business trips. During 2017?, Mary drives her car 60 % for business use and incurs the following total expenses? (100% use of? car):

Mary drives her car a total of 20,000 miles ?(12,000 business? miles) during 2017 and receives a reimbursement of 35 cents per mile from her employer. Assume that an adequate accounting is made to Mary's employer.

Gas and oil

$9,500

Repairs

2,000

Depreciation

4,200

Insurance and license fees

2,300

Parking and tolls (business related)

140

Total

$18,140

Requirement a. What amount is deductible? (before the 2% nondeductible? floor) if Mary uses the standard mileage? method?

Requirement b. What amount is deductible? (before the 2% nondeductible? floor) if Mary uses the actual cost? method?

Gas and oil

$9,500

Repairs

2,000

Depreciation

4,200

Insurance and license fees

2,300

Parking and tolls (business related)

140

Total

$18,140

Explanation / Answer

ans a (12000*53.5 cents)+140(parking and toll) $6,560 ans b Actual cost Gas and oil $9,500 Repairs 2,000 Depreciation 4,200 Insurance and license fees 2,300 Total $18,000 60% used for buisness $10,800.0 Add: Parking and tolls (business related) 140 Less: Reimbursed (.35*12000) -4200 Amount deductible $6,740 If any doubt please comment