The IRS has per mile driven amounts that vary by type of use,
which you can compare to above article after correcting for 100 mile versus 1 mile,
although it is not clear whether IRS includes an allowed labor charge for driving:


“Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.

22 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, consistent with the increased midyear rate set for the second half of 2022.

14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.

These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.”

from

https://www.irs.gov/newsroom/irs-is...-business-use-increases-3-cents-per-mile