If you're self-employed, no, you can't deduct or depreciate the upgrades if you're taking the standard mileage rate deduction. You have to choose between the standard mileage rate deduction or actual expense method.
Depreciation is included as part of the the standard mileage rate of 57.5 cents per mile. Depreciation is 27 cents of the 57.5 cents.
If you're an employee, mileage is no longer deductible. See Can employees deduct commuting expenses like gas, mileage, fares, and tolls?
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