Back in the first part of 2008 when gas was over $4/gallon (higher yet in California), with a 20-mpg car, it is pretty easy to claim actual out of pocket expenses of 20 cents or more per mile instead of the default charitable standard rate of 14 cents, right?
The same mileage record is required either way, and the cost of gas is a historical fact that any gas station receipt or news story will confirm.
-Mark Bole