I have a new client this year that operates a escort pilot car service.  These are the cars that drive ahead of wide loads on the road.  This is a partnership (form 1065) and both the husband and wife are 50/50 partners.  This is the 4th year of operations.  They put 150,000 miles among 2 different cars in 2023, all business use.  The prior preparer had just been deducting the mileage on the partnership as an other expense.  For my other partnership businesses, I normally deduct partner's unreimbursed mileage on their personal 1040 return as "unreimbursed partnership expenses (UPE)."  This pilot car business is a new situation for me.  What would you do, deduct mileage on the 1065 like it has been done for the last 3 years or put it as UPE on the form 1040?