If the gas and insurance are ONLY for the business portion of the gas and insurance, yes, that would probably be deductible by the corporation. There should be proof of the business miles/business cost of gas and insurance.
If gas and insurance for personal miles were paid by the corporation, that is not deductible by the corporation UNLESS it is added to wages. Otherwise, that amount would probably be Distributions.
That is not the best way of doing things. The shareholder should pay for the expenses and submit monthly expense reports to the corporation to be reimbursed for the business mileage.
