1. Gary, a self-employed CPA, traveled to Dallas for five days on vacation, and while there spent another three days conducting business. Gary's plane fare for the trip was $650, meals cost $180 per day, lodging cost $350 per day, and a rental car cost $100 per day that was used for all eight days. Gary may deduct (disregard CARES Act, SECURE Act, and Stimulus Act): A) $1,320. B) $1,620 C) $1,890 D) $2,270 2. Pedro, who is self-employed, drove his automobile a total of 15,000 business miles in 2020. This represents about 75% of the auto's use. He has receipts as follows: $450 Parking (business only) Tolls (business only) Repairs 175 $750 Pedro's uses the standard mileage rate method. In 2020, he can deduct A) $750. B) $1,375. C) $8,625. D) $9,250. 3. Samantha is a self-employed physical therapist who operates a qualifying office in his home. Samantha has $150,000 gross income from his practice and $125,000 of expenses directly related to the business, i.e., non-home office expenses. Samantha's allocable home office expenses for mortgage interest expenses and property taxes are $17,500 and other home office expenses are $12,000. What is Samantha's total allowable home office deduction? A) S12,000 B) $17,500 C) $25,000 D) $29,500