When calculating business auto expenses, which of the following is a separately deductible expense?

When calculating business auto expenses, toll charges are considered a separately deductible expense because they are direct costs incurred while using your vehicle for business purposes. This means that tolls are not included in the general category of vehicle operating expenses, which often encompasses fuel, lease payments, and insurance. Instead, toll charges are specific, identifiable expenses directly associated with business travel, allowing them to be deducted separately from other costs related to vehicle operation.

Gasoline costs, car lease payments, and insurance premiums, while they are all deductible as business expenses, typically fall under broader categories of vehicle operating expenses. These costs are usually aggregated and may not always be itemized separately when calculating deductions, making tolls unique in their classification as an individually deductible cost.