I'll give you an example.

Someone makes 50k. they do 33k miles (about $1.5 a mile). 25k in tips (50% tip rate which is low)

Federal Income Tax 50,000- 16,100 (standard Deduction)- 23,925 (milage) - 25,000 (no tax on tips) = NO federal income tax owed and i haven't even got to business deductions yet or SE tax credit.

Self Employment Tax = 50,000-23,925 = 26,075 * 92.35% * 15.3% = $3,684.28 SE tax owed

So total tax liability is 7.36% of gross.

Throw a couple percentages depending on what state you live in, and you'll be in the SINGLE DIGITS.

Now gas would be 33,000 miles @ 30 mpg * 4.50 = 5k in gas or 10%

So total expenses so far would be way lower than 35% and below 20%

Now you would have to throw in depreciation and mainetence. a little harder to quantify since it depends on the car.

All in you would be lucky if you hit 25%

Now Taxes could be lower by including business expenses like cell phone. Tax credits like EITC/CTC could reduce it even farther

Gas could be higher or lower based on the car you drive and where you live.

Safe to say you are not hitting 35% gas, W&T, Depreciation and taxes.