Hmmm, I haven't owned a gas operated vehicle in probably 14 yrs and can safely say that yes - I am 100% commuter, bicycling year round and if I don't feel like messing with bike lock for the next block over store I walk or hike to grocery store that is 30 minutes away - or take public transportation to say another city or to the airport .... hehe - but that's between your tax person and you