"Items such as depreciation or lease payments, maintenance and repairs, tires, gasoline (including all taxes thereon), oil, insurance, and license and registrat

"Items such as depreciation or lease payments, maintenance and repairs, tires, gasoline (including all taxes thereon), oil, insurance, and license and registration fees are included in fixed and variable costs for [the business standard mileage rate]." https://www.irs.gov/pub/irs-drop/rp-10-51.pdf https://www.irs.gov/pub/irs-drop/rp-10-51.pdf I'm guessing 35 cents is a bottom-up estimate that is just the marginal cost of gasoline (and maybe maintenance). That said, if self-driving cars actually produce the expected reduction in collisions, then I would expect (self-)insurance and repair costs to go way down for self-driving cars versus human-driven cars.