1. 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. Scotts CPA practice is located at 678 Third Street, Riverside, CA 92860. During 2016, Scott had the following income and expenses:

Revenues from CPA practice	$130,100
Expenses:
Car mileage (4,074 business miles)	2,200
Business insurance	870
Office expense	3,500
Country Club dues	3,200
Continuing professional education expenses	300
Contribution to Political Action Committee	250
Rent on office space	13,800
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, 2014. 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 Form 1040