10)

Taxpayer operates a business as a sole proprietor. During the year, Taxpayer incurred the following expense in operating that business. Determine the total business expense deduction to which Taxpayer is entitled after all applicable limitations.

FOR THE TAX YEAR 2019

• Employee salary - $15,000
• Payroll taxes - $1,500
• Lunch with a client - $250
• Ticket to Superbowl with best client - $3,500
• Contribution to the mayor's re-election campaign - $500
• Cell phone bill of Taxpayer's son, who does not work at business - $750

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