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If your company bought the vehicle and she used it to get to work that is not deductible.
She would be better off having her own company and then the miles could be claimed for her travel to business locations.
Take care though, if she only services your limos that could make her an employee and then the miles are commuting again and not deductible.
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It has been a couple of days so I wanted to check back to see if you needed clarification.