Joan operates a store in the city and uses her farmhouse on rural property 10 miles from the store for business meetings and storage. Joan works seven days a week and spends some nights in an apartment above the store and others at the farmhouse. She owns an Acura MDX that she uses to drive between the store and the farmhouse. Joan keeps a record of the business use of the SUV, but the record is very incomplete and lists the business usage for only about half of the weeks during the year. Joan is planning to take a statistical sampling from the records she has kept and extrapolate her results to determine her business usage for the SUV. She will use the automatic mileage method with these extrapolated results to determine her deductible expense for the year. Evaluate Joan's plan.