How to deduct Roadside Assistance premium?

I have rental properties, some of which are more than 100 miles away from my home. I perform most, if not all, repairs and maintenance myself. I also drive used vehicles to get to my properties. I have the Premiere AAA Roadside Assistance coverage which I pay $119/year for the following coverage:

What is important to note, is that the AAA Roadside coverage is NOT specific to any vehicle I drive. In fact, the insurance protection covers ANY vehicle for which I'm the driver OR passenger. So, although I take the standard deduction via mileage for specific vehicles I drive, I don't believe this additional insurance coverage is vehicle-specific; and, therefore I am wondering if I'm correct that it is a separate deduction. I would like confirmation.

 

Is it necessary for my rental property business? For me, it is. Because on four occasions, my truck has broken down (once for a flat tire, once for a water pump failure, once for a cooling/heating hose burst, and once for a tie-rod failure). All four times were when I was going to/from my rental properties for maintenance/repairs. Having the tow back to my trusted, local mechanic allows repairs to move faster because my mechanic is a superman and, also I can pick up my vehicle quickly near to my home. The turnaround time for my vehicle repair is as fast as the same day depending on the scope of the repair so I can return to my rental to complete my rental repair in the committed timeframe rather than delay my visit to the next week or require me to coordinate with an alternate repairman/vendor to repair in lieu of me.

 

I have a full-time job during the week so most, if not all of my repair/maintenance visits, are on the weekends. If I have downtime on a Saturday and the vehicle repair is not going to be completed that weekend, I may need to reschedule for the following weekend with my tenants. With AAA, I can get towed, repaired, and back the next day. Or, I also have the option of dropping off my vehicle for repair, and if the repair is estimated to take a week, then I can get a rental car for the day from this coverage to get back out to my rental the same day! Without the insurance, it could be cost-prohibitive to have my car towed 100+ miles back to my mechanic and major delays would be anticipated in coordination time with an unknown repair shop where the vehicle broke down or delay just coordinating the ride to/from the repair shop.

 

For all the years I've had this coverage 100% of the service calls are rental related. However, I need to ask for clarification because the benefits of this insurance coverage do extend far beyond the scope of whether the incident was rental-related or not. It covers me ALL the time regardless of the purpose of my trip or which vehicle I'm in. I don't even have to be the driver of the vehicle as long as I'm in a vehicle it covers it.

 

Here is a reference to the coverage:

https://mwg.aaa.com/membership/aaa-membership-cost-compare-benefits

 

So, the questions are: 

  1. Does Roadside Assistance qualify as a separate deduction from my standard vehicle deduction?
  2. If yes, would I need to prorate the annual premium in any way to split either by use or benefit (i.e. attribution to a specific rental property or across all rental properties; or by use between personal and rental; or by benefit like if I actually used it that year for a specific property, the entire premium would be allocated to that one property for the year.)
  3. Also, if I can deduct, which tax deduction category should I include the annual premium under? If under Other Expenses what should I label it as?

Thank you in advance. I have searched for multiple responses, but I'm not finding an answer that fully addresses this topic.