Scott Butterfield is self-employed as a CPA. He uses the cash method of accounting, and his Social Security number is 644-47-7833. His principal business code is 541211. Scott's CPA practice is located at 678 Third Street, Riverside, CA 92860. During 2016, Scott had the following income and expenses:

Fees from CPA practice.......................................... $130,100

Expenses:

Car mileage (4,074 business miles) ........................... 2,200

Business insurance ........................................................ 870

Office expense ............................................................ 3,500

Rent on office space ................................................ 13,800

Country club dues ...................................................... 3,200

Continuing professional education expenses ........... 300

Contribution to Political Action Committee ............... 250

City business license ..................................................... 250

Travel expense ............................................................ 4,100

Meals and entertainment (100%) ............................. 5,400

Utilities ......................................................................... 2,724

Wages of secretary ................................................... 29,400

Scott placed his car in service on January 1, 2013. This year, he commuted 3,250 miles in it and drove it 4,500 miles for nonbusiness purposes. His wife has a car for personal use. Complete Schedule C on Pages 3-41 and 3-42 for Scott showing Scott's net income from self-employment.