Cash basis on motor car

On 1 June 2020 Ethel paid a car dealer £14,000 by cheque for a car with CO2 emissions
of 105g/km. She also made payments totalling £3,000 related to the running costs of
the car for the year. She has used the car 40% of the time for private purposes and she
drove 11,000 business miles during the year.

If we use the cash basis, cash payment for the car and the running cost are allowed or not? if not, can you please explain why?

The business miles will be calculated as per rate allowed 45p and 25p right?

Thank you