1. During 2012, Duke changed jobs and moved from Dallas to Phoenix. Duke had the following expenses in connection with the move:

Cost of moving household goods $4,000

Meals 300

Lodging 500

Duke drove his car the 1,200 miles from Dallas to Phoenix. What is his moving expense deduction for 2012?

A: $4,800 B: $800 C: $4,000 D: $4,788

2. An employee drove her automobile 6,000 miles for business during 2015. Using the automatic mileage method, what is her deduction for unreimbursed expenses (before any applicable 2 percent limit)?

A: $3,450 from AGI B: $1,380 from AGI C: only deductible to the extent reimbursed by her employer D: $3,360 for AGI

3. Toni is a self-employed consultant and while traveling spends $120 on meals and $200 on transportation and lodging. What is the amount of Toni's deduction for these expenditures?

A: $160 B: $260 C: $320 D: $278

4. Chad is an employee of Haddock Corporation, a commercial real estate broker. Chad takes a client to dinner and incurs the following expenses (all of which can be substantiated):

Taxi $25

Drinks before dinner $40

Meal cost $135

Tips $35

If Chad is reimbursed by Haddock for $235 (under an adequate accounting plan), what is Haddocks tax deduction for these expenses?

A: $130 B: $235 C: $135 D: $205

5. Fran is a CPA who has a small tax practice in her home in addition to working her regular accounting job. The gross income from this practice is $5,500 for the year. Based on square footage, $3,000 of Fran's mortgage interest and real estate taxes are allocable to the business. The allocable portion of maintenance, utilities, and depreciation is $3,500. Assuming no other expenses related to the business were incurred, what amount of the maintenance, utilities, and depreciation is deductible by Fran?

A: $2,500 B: $3,500 C: $1,750 D: $0

6. Uriah had travel expenses of $1,500 substantiated by credit card receipts. He has a diary that provides the business purpose and relationship for $800 of these expenses. How much will Uriah be allowed as a deduction, before considering any limitation based on adjusted gross income?

A: $800 B: $700 C: $1,500 D: a maximum of $25 per day

7. Mike, a staff accountant for a CPA firm, incurred the following expenses:

Travel $200

Transportation $500

Dues and subscriptions $300

Mike gave his employer an adequate accounting and received a reimbursement under an accountable plan of $1,000 to cover these expenses. What amount is deductible from adjusted gross income?

A:$700 B: $300 C: $60 D: $0

8. Todd purchased his automobile in 2015 for $35,000. It was used 80 percent for business purposes. Todd drove the car for 10,000 business miles in 2015 and elected to use the automatic mileage method to compute his automobile expenses. What is Todd's basis in the business portion of the automobile at the beginning of 2016?

A:$22,250 B: $29,450 C: $32,700 D: $26,588

9. Kate, a self-employed CPA, attended a two-day course on auditing. She incurred the following expenses:

Airfare $500

Taxi $40

Meals $200

Lodging $300

Laundry $20

How much can Kate claim as a deduction for AGI?

A: $1,040 B: $960 C: $1,060 D: $940

10. Lori Legal is a self-employed lawyer. She has to fly to Hawaii on business to see a client. Lori decides to incorporate a vacation into her trip to the islands. Round trip airfare is $600. Of the ten days out of town, Lori consulted with her client for three days. How much of the airfare can Lori deduct on her Schedule C as a business expense?

A: $0 B: $300 C: $600 D: $180

11. Kathleen incurred the following expenses when her employer transferred her from Chicago to New York City:

Continental movers $1,900

House-hunting trip to new york city $1,400

Loss on sale of old residence $5,000

Installation of carpeting in new home $800

Real estate commissions on residences $1,000

Lodging costs en route to new residence $400

Assuming Kathleen is not reimbursed by her employer, what is her deduction for moving expenses?

A: $2,300 B: $9,800 C: $5,700 D: $6,100

12) Cathy is an outside sales person. She has set aside one room in her house as a home office where she does administrative work related to her job. Cathy has no other office available to her. For the year, depreciation expense is $150 and other maintenance expenses are $250 on the home office. If Cathy's Schedule C net income (without the home office items) is $45,000, how much of these expenses are deductible by Cathy?

A: $150 B: $0 C: $400 D: $250

13. Reed, a traveling sales representative of Pink Company, incurs the following job related business expenses:

Transportation (no commuting) $4,000

Meals and lodging away from home $5,000

Dues and subscriptions $1,000

Entertainment $2,000

Reed received no reimbursement from his employer. What amount may Reed deduct for adjusted gross income before any 50 percent limitation on for meals and entertainment?

A: $0 B: $4,000 C: $10,000 D: $12,000

14. Bernardo incurred the following unreimbursed expenses at his country club in connection with his employment as a sales representative:

Annual dues to country club $3,000

Business meals (directly related) $2,000

Personal meals $1,000

Days of business use (directly related) $60

Days of personal use $40

What is Bernardos entertainment deduction before any 2 percent limitation?

A: $1,000 B: $4,000 C: $2,000 D: $2,800

15. Tom is a self-employed interstate truck driver and while traveling spends $120 on meals and $200 on transportation and lodging. If the "cutback rate" for 2015 is 20%, what is the amount of Tom's deduction for these expenditures in 2015?

A: $296 B: $96 C: $200 D: $256

16. Terry, an employee of an accounting firm, spent $600 on dues to professional organizations and $250 for subscriptions to professional journals. Terry's AGI is $30,000. Assuming Terry itemizes deductions, how much (after the 2 percent limitation), may she deduct?

A: $600 B: $0 C: $850 D: $250