taxes-Vehicle use

[MR ROLAND KAPLAN]

List,
     My tax preparer always put "yes" to "is vehicle available for
off duty use?"  After all, if you use it 90% for business, it is
available for personal use the other 10%.
    I have two vehicles, both are used over 50% for business, and
both are available for off duty use.  I think if you put "no" to off
duty use (whether you have one or two vehicles) you aren't making
sense since the vehicles were available...

    Havn't been audited yet...

Roland Kaplan RPT