54. Addison Parker, single and age 32, lives at 3218 Columbia Drive, Spokane, WA 99210.

She is employed as regional sales manager by VITA Corporation, a manufacturer and distributor of vitamins and food supplements. Addison is paid an annual salary of

$84,000 and a separate travel allowance of $25,000. As to the travel allowance, VITA does not require any accounting on the part of Addison.

• Addison participates in VITA’s contributory health and § 401(k) plans. During 2013, she paid $3,200 for the medical insurance and contributed $10,000 to the § 401(k)

retirement plan.

• Addison uses her automobile 70% for business and 30% for personal. The automobile, a Toyota Avalon, was purchased new on June 30, 2011, for $36,000 (no trade-in was involved). Depreciation has been claimed under MACRS 200% declining balance