"Harry K" wrote

Isn't it deductible as a business expense? If so the allowance is
somewhere up around the mid 40s.

Of course it is. If he's worried about the cost of gasoline he's not
charging enough for his service. I don't think it's feasible to be a
handyman and not charge less than $50 an hour to provide the service. But
so many people try to "out-McDonald's" the competition by charging lower and
lower rates. All you get from that kind of charging is obnoxious,
ungrateful customers who aren't worth dealing with.