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Peter Is a Self-Employed Investment Advisor Who Uses His Automobile

Question 95

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Peter is a self-employed investment advisor who uses his automobile for business.Peter drove his new automobile a total of 20,000 miles during 2013;75 percent was business mileage.The actual cost of gasoline,oil,depreciation,repairs,and insurance for the year was $6,200.
a.How much is Peter's transportation deduction based on the standard mileage method?
b.How much is Peter's transportation deduction based on the actual cost method?
c.Which method should Peter use to calculate his transportation deduction,assuming he used the standard mileage method in 2012? Why?
d.Where should he deduct the expenses on his 2013 tax return?

Correct Answer:

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a.$8,475 = 20,000 miles x 75% ...

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