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Jackson uses his automobile 70% for business and during 2015 drove a total of 23

ID: 2415296 • Letter: J

Question

Jackson uses his automobile 70% for business and during 2015 drove a total of 23,400 business miles. Information regarding his car expenses is listed below.

What is Jackson's deduction in 2015 for the use of his car if he uses:

a. The actual cost method? Round your answer to nearest whole value.
$

b. The automatic mileage method?
$

Business parking $ 290 Auto insurance 2,900 Auto club dues (includes towing service) 348 Toll road charges (business-related) 435 Oil changes and engine tune-ups 464 Repairs 319 Depreciation allowable 5,800 Fines for traffic violations (incurred during business use) 580 Gasoline purchases 6,380

Explanation / Answer

a)

Actual Expenses - To use the actual expense methodthe followingcost to operate the car for the portion of the overall use of the car that is business use includes gas, oil, repairs, tires, insurance, registration fees, licenses, and depreciation (or lease payments) attributable to the portion of the total miles driven that are business miles.

Note: Other car expenses for parking fees and tolls attributable to business use are separately deductible, whether you use the standard mileage rate or actual expenses.

b) automatic Milege method= for 2015 rate by IRS declared is 57.5 cents for every business mile

No. of business miles*57.5= 23400*57.5= $13455 and add business parking plus toll= $13455+435+290=$14180

Actual Method Auto insurance 2,900 Auto club dues (includes towing service) 348 Oil changes and engine tune-ups 464 Repairs 319 Depreciation allowable 5,800 Gasoline purchases 6380 Total 16,211 70% for Business use 11347.7 Add: Toll road charges (business-related) 435 Business parking $290 Total $12,073 $
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