Kirk is employed by an accounting firm and uses his automobile in connection with his work. During the month of October 2012, he works at the office for 3 days and participates in the audit of a key client for 20 days. In the audit situation, Kirk goes directly from his home to the client's office. On all other days, he drives to his employer's office. On four Saturdays in October, he drives from his home to a local university where he attends classes in a part-time MBA program. Relevant mileage is as follows:
Home to office 13
Office to Audit Client 12
Home to Audit Client 10
Home to University 15
Using the automatic mileage method, what is Kirk's deduction for the month?