George Dick, an employee of Plum Corporation, drove his car atotal of 17.966 miles during 2008. Of the total miles, 17.122 were business miles accumulated evenly throughout the year. The total expenses of operating his automobile for the year were as follows.
Gasoline $1,072
License fee 150
Oil 250
Insurance 970
Repairs 360
Interest on automobileloan 1,100
Parking and toll fees forbusiness 250
George purchased his automobile on June 30, 2006 for $12,000,and depreciation expense for 2008 (assuming 100 percent businessuse) is $2,304. In the past he has used the standard mileage method to calculate his depreciation. Using Form 2106 on pages 4-31 to4-32, calculate George's deduction for automobileexpenses.