1) Last year, Harjap spent a total of $11,348 on gasoline, oil, repairs and maintenance, and insurance. His travel log shows that he drove 14,488 km on business and 8329 km on personal use. What vehicle expense can Harjap report for the year?

2)Mr. Bartlett's will specified that, upon liquidation of any asset, the proceeds be divided among his wife, his son, and his sister in the ratio of 7:5:3.
a.If the son received $9500 from the sale of securities, what amounts did Bartlett's wife and sister receive?
b.What amount would the sister receive from the sale of the deceased's boat for $27,000?