If you haven't tracked it, it's easier to take the 10 cents a mile.

There are two things you don't want to get -- a letter from the IRS and a letter from the draft board. They're not calling up to say hello,

You do have the opportunity to catch up, so you can try to truncate the penalty,

There may be a reason to have a gym installed in your home. It covers capital improvements as prescribed by a doctor that don't increase the value of your home.

The third alternative is to take a chance -- estimate what your income will be, and pay that.

You always have to run the numbers to see which would be appropriate.