 and tracking our miles within software such as a QuickBooks. So we have car and truck expenses. If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. You may also be able to deduct other costs of local transportation and traveling away from home overnight on business. Local transportation expenses, local transportation expenses include the ordinary and necessary costs of all of the following. When we're looking at deductions related to a sole proprietor schedule C type of business, we'll often see the term ordinary and necessary for expenses, which are basically deductions on the schedule C. Those are the expenses that we needed to consume in order to help us to generate the revenue. Once again, local transportation expenses include the ordinary and necessary costs of all of the following. Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. So we have a few definitions involved here, but generally the idea is in your general vicinity of your tax home, you're traveling within that vicinity and they're kind of trying to carve out the concept of commuting. And one reason they might be doing that is because if you were a W-2 employee as opposed to a sole proprietor, you don't typically get to deduct your commute to your place of employment. So that's what we kind of have to figure in when we're talking about the local transportation. So then in order to figure that, we have to kind of determine what our tax home is to figure out what is gonna be a commute and what might not be a commute, right? Visiting clients or customers. So obviously when you're going to a client or customer that's generally not gonna be a commuting type of situation because now you're visiting a location that you're not commuting to on a regular basis or is your primary place of business. Going to a business meeting away from your regular workplace. So you have your regular workplace. Note that your regular workplace, you might have a home office for example, but if you're working someplace other than your home office, you would think if that was your primary place of work, the commute to that office would be a commuting type of situation. But if you go into another meeting that's not to that office, then you would think that that would be a local transportation type of expense where you'd be tracking the miles and whatnot. So getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside.