Addy, J:
1 The judgment of the Tax Review Board dated October 6, 1972 is set aside and the matter will be referred back for reassessment of the automobile expenses of the taxpayer for the taxation years 1968 and 1969 on the following basis:
2 The following car expenses shall be considered expenditures incurred for the purpose of earning income—for 1968, 85% of car rental cost and 64% of other expenses;
for 1969, 85% of car rental cost and 70% of other expenses.
3 The defendant shall be entitled to costs.