I don't know PS, so the line numbers do not translate for me. The total actual vehicle expense is $85. It has two components $70 is some sort of fee and $15 is some sort of tax. Assuming 50% business usage I should see 50% of ($70 plus any other expense like gas, oil, service to show up as vehicle expense) AND 50% of $15 to show up on Schedule C as Tax and the other 50% to show up on Schedule A as personal property tax. 

Short form - Even what would not be deductible on Schedule A, is still a deductible for the business portion of usage on Schedule C. What is deductible on Schedule A would be split proportionally on Schedules A and C according to business usage.