If you have business expenses and you meet the qualifications to claim those expenses, then it is your responsibility to include them as part of your tax return. Otherwise, you are not filing a complete and accurate tax return.
If you did not use your vehicle for business because it was not operable, then you should not claim it.
Choosing to omit actual business expenses to increase your tax refund is similar to not claiming all of your income to reduce the amount you owe. Neither situation is a good idea in the eyes of the IRS.
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