Answer:
Cents per mile rule:
If the company uses the cents per mile rule, it will determine the value of the vehicle being used by an employee by multiplying the total miles used for personal uses times the standard mileage rate set by the IRS ($0.58 per mile).
Commuting rule :
The amount of miles Ana uses the car for commuting from her house to her work should be considered personal use.
Lease value rule:
The company may decide to determine the value of the vehicle being used by its employee for personal based on the annual lease value of the vehicle. For example, it may determine that the employee uses the car for personal activities around 20% of the time, so he is responsible for 20% of the annual lease value.
