Back during the real estate recession, there were plenty of agents who were doing that much driving and not collecting any commissions.  Maybe this guy has an office in the home, and only drives to the offices of his customers, who are start-ups promising to pay him next year.  Or maybe, he bought a magnet sign for the car and now believes it is fully deductible as advertising.  I would have to look it up, do you get the EV credit for a business-use vehicle?  Isn't it reduced?  In any case, it reduces cost basis.