Donna is an audit supervisor with the IRS and on January 4,2013 she uses her car in the following manner.
$\begin{array}{lr}
\text { Personal residence to her office at the IRS. } & 8 \text { miles } \
\text { IRS office to X Corp to supervise new audit activities. } & 10 \text { miles } \
X \text { Corp to Y Corp to supervise ongoing audit activities } & 6 \text { miles } \
\text { From Y Corp. to personal residence } & 7 \text { miles }
\end{array}$
What amount of Donna's mileage for this day is qualified business mileage?

Question

Quizplus · Accepted Answer

Donna's qualified business mileage is the total mileage she drove from her IRS office to X Corp, from X Corp to Y Corp, and from Y Corp back to her IRS office. This totals 10 miles + 6 miles + 10 miles = 26 miles. However, since the question asks for qualified business mileage, we need to subtract the mileage she drove from her personal residence to her IRS office and from Y Corp back to her personal residence. This totals 8 miles + 7 miles = 15 miles. Therefore, Donna's qualified business mileage for this day is 26 miles - 15 miles = 11 miles.

Donna Is an Audit Supervisor with the IRS and on January