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*Mileage is based on 166 miles roundtrip to Milwaukee and 270 miles roundtrip to Chicago at 70.0 ¢/mile, the average IRS per mile business rate, based on an annual study of the fixed and variable costs of operating an automobile.

**Travel time is based on 3 hours roundtrip to Milwaukee and 5 hours roundtrip to Chicago at $25/hour

*** Parking rates based on $10/day at MSN, $18/day at MKE & $43/day at ORD