This Year Clark Leased a Car to Drive Between His

This year Clark leased a car to drive between his office and various work sites. Clark carefully recorded that he drove the car 23,000 miles this year and paid $7,200 of operating expenses ($2,700 for gas, oil, and repairs, and $4,500 for lease payments) . What amount of these expenses may Clark deduct as business expenses?

A) Clark is not entitled to any deduction if he used the car for any personal trips.
B) $7,200
C) $2,700
D) $4,500
E) Clark cannot deduct these costs because taxpayers must use the mileage method to determine any transportation deduction.