I think you may have missed the point. It s not what you can claim but what the true cost of driving is. One can argue forever about what that cost is, but when you consider depreciation, tire wear, oil changes, gas and other variables it probably costs somewhere in the range of 30-60 cents per mile to drive a car. Therefore if your car costs 40 cents per mile to drive, it does not make much sense to spend an extra $3.00 in driving expenses and another 30 minutes of your time to avoid a $3.50 toll.

BTW anyone can claim milage expense for businees driving.