For Jack to claim the standard mileage rate for the business use of his pick-up, he is not expected to keep the records of b. Cost of insurance for the pick-up.
Instead, Jack must record the total, business, and commuting mileage for the year. He does not need to record the cost of insurance to claim the standard mileage rate.
Thus, Jack can claim the standard mileage rate for the business use of his pick-up without the record of the cost of insurance.
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