Personal Use

If you use your car in your job or business and you use it only for that purpose, you may deduct its entire cost of operation (subject to limits discussed later). However, if you use the car for both business and personal purposes, you may deduct only the cost of its business use.

You can generally figure the amount of your deductible car expense by using one of two methods: the standard mileage rate method or the actual expense method. If you qualify to use both methods, you may want to figure your deduction both ways before choosing a method to see which one gives you a larger deduction.

https://www.irs.gov/taxtopics/tc510.html

Personal Expenses paid by the Business

Personal expenses are not tax deductible by the business. Any expenses paid by the business or any inventory or supply items for personal use should be recorded as an owner/member draw or shareholder distribution.