1.An individual taxpayer, who is a sole proprietor, owns a specialized truck used to empty portable toilets used by migrant workers on nearby farms. Last year, the taxpayer purchased new gloves and work boots to wear on the job. The taxpayer should deduct the cost of the gloves and boots on

A.Schedule A.

B.Schedule C.

C.Schedule F.

D.Form 1040.

2.The following facts pertain to Catchall Consulting, a sole proprietorship owned by Peabody:

Year 9 net profit or (loss):	($ 5,000)
Year 10 net profit or (loss):	$ 250
Year 11 net profit or (loss):	$ 500
Year 12 net profit or (loss):	($ 1,200)
Year 13 net profit or (loss):	$ 800

In Year 14 Peabody gave out 50 promotional clipboards to prospective clients, at a cost of $3 per clipboard. What amount of business expense can Peabody include, as a result of the clipboards, on Peabodys Year 14 Schedule C?

A.$0

B.$150

C.$200

D.$1,250