18. 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 Peso Dr., La Mesa, CA 92041. During 2010, Scott had the following income and expenses:

Fees from CPA practice $128,250 Expenses:

Car mileage (3,586 business miles) 1,793 Business insurance 870 Office expense 3,450 Rent on office space 8,400 City business license 150 Travel expense 4,100 Meals and entertainment 4,780 Utilities 1,625 Wages of secretary 25,700 Scott placed his car in service on January 1, 2008. This year, he commuted 2,000 miles in it and drove it 4,000 miles for nonbusiness purposes. His wife has a car for personal use.
Complete Schedule C on pages 4-45 and 4-46 for Scott showing Scott’s net income from self-employment.