27. Patrick A. and Danielle R. Beckman fi le a joint return for 2014. Th e Beckmans rent a threebedroom apartment located at 529 W. Maywood #4, Aurora, IL 60505. Th ey provide over half of the support for Danielles mother, Ellen Tyler (SSN 384-58-7338), who qualifi es as their dependent. Ellen lives in a nursing home in Peoria, Illinois. Th e Beckmans claim their 20-year-old daughter, Tara (SSN 487-58-3957) as a dependent. Tara lives with the Beckmans while attending college full-time. Danielle (SSN 394-59-3948) works full-time for an advertising fi rm. In 2014, Danielles taxable wages were $59,000, from which her employer withheld $6,000 in federal income taxes, $3,658 in social security taxes, $856 in Medicare taxes, and $1,020 in state income taxes. Danielle is an active participant in her employers 401(k). During the year, Danielle contributed $3,400 to her 401(k). Danielle and Patrick each contributed $1,500 to their respective traditional IRAs for 2014. Patrick (SSN 549-82-2497) is self-employed. He began his carpet cleaning business in 2012. Th e business code for Schedule C (line B) is 812990. Patrick uses the spare bedroom in the apartment solely and exclusively as a home offi ce to perform administrative tasks. Th e bedroom is 220 square feet in size. Th e square footage of the entire apartment is 1,800 square feet. Patrick elects to use the safe harbor method to compute his home offi ce deduction. Patrick uses the cash method. During the year, his business income was $18,000, and he paid $1,828 for cleaning chemicals and supplies, $300 for advertising, and $50 for offi ce expenses. On November 10, 2013, Patrick purchased carpet-cleaning equipment for $17,148. Th is was the only depreciable property placed in service in 2013. Patrick did not elect Section 179 in 2013. He did take bonus depreciation and uses regular MACRS to depreciate the equipment. On June 8, 2014, Patrick purchased a computer for $1,600 and a printer for $400. Patrick uses the computer and printer 40% for business and 60% for personal use. Patrick has written evidence to support the 40% business use. Th e computer and printer were Patricks only acquisitions in 2014. Patrick uses his van to get to and from customers homes. During the year Patrick drove his van 1,861 miles for business. He keeps a written log as evidence of these miles. Total miles for the year on the van were 10,540. Danielle has her own car that she uses to get to and from work. Patrick bought the van on March 5, 2011. He used the standard mileage method in 2013. Patrick incurred no business-related parking or tolls in 2014. Prepare the Beckmans Form 1040 and accompanying Schedules C and SE, and Form 4562. Be sure to c