No, you can deduct 53.5 cents per mile or actual vehicle
expenses (ie. gasoline. oil, tires, repairs maintenance, insurance)
prorated for business miles-but not both.
If
you claim the standard mileage rate in year one for this vehicle, you will have
the option of deducting the standard rate or actual expenses in subsequent
years. If you claim actual vehicle expenses in year one, you must choose actual
expenses in every subsequent year for that auto.
