7. Joan Myers, one of Samantha's best stylists, left town in March 2017 to get away from a troublesome ex-husband. In order to help Joan establish a business else. where, Samantha loaned her $7,000. Joan signed a note dated March 3. 2017, bad de that was payable in 1 year with 4% interest. On December 30, 2018, Samantha learned that Joan had been declared bankrupt and was awaiting trial on felony by is STC theft charges. Samantha never received any payments from Joan, nor does she expect to receive any payments in the future. 8. At Christmas, Samantha gave each of her 35 best customers a large bottle of body lotion. Each bottle had a wholesale cost to Samantha of $12 but a retail price of 15 $24. Samantha also spent $3 to have each bottle gift wrapped. (Note: The lotion was special order merchandise and was not part of the business's inventory or purchases for the year-see item 2 above. She also gave each of the nine stylists who leased chairs from her a fruit basket that cost $30 plus a $5 delivery cost. * 9. In March 2018, the Pennsylvania Department of Revenue audited Samantha's state income tax returns for 2015 and 2016. She was assessed additional state income tax of $340 for these years. No interest was included in the assessment. Samantha paid the back taxes in early April deduct 10. On a morning walk in November 2014, Samantha was injured when she was side- ? Yup swiped by a delivery truck. Samantha was hospitalized for several days, and the driver of the truck was ticketed and charged with DUI. The owner of the truck, de a national parcel delivery service, was concerned that further adverse publicity might result if the matter went to court. Consequently, the owner offered Saman- tha a settlement if she would sign a release. Under the settlement, her medical expenses were paid and she would receive a cash award of $200,000. The award specified that the entire amount was for the physical pain she suffered as a result of the accident. Since she suffered no permanent injury, Samantha signed the release in April 2018 and received the $200,000 settlement late that summer. 11. In January 2018, Samantha was contacted by the state of Pandaning tema 7. Joan Myers, one of Samantha's best stylists, left town in March 2017 to get away from a troublesome ex-husband. In order to help Joan establish a business else. where, Samantha loaned her $7,000. Joan signed a note dated March 3. 2017, bad de that was payable in 1 year with 4% interest. On December 30, 2018, Samantha learned that Joan had been declared bankrupt and was awaiting trial on felony by is STC theft charges. Samantha never received any payments from Joan, nor does she expect to receive any payments in the future. 8. At Christmas, Samantha gave each of her 35 best customers a large bottle of body lotion. Each bottle had a wholesale cost to Samantha of $12 but a retail price of 15 $24. Samantha also spent $3 to have each bottle gift wrapped. (Note: The lotion was special order merchandise and was not part of the business's inventory or purchases for the year-see item 2 above. She also gave each of the nine stylists who leased chairs from her a fruit basket that cost $30 plus a $5 delivery cost. * 9. In March 2018, the Pennsylvania Department of Revenue audited Samantha's state income tax returns for 2015 and 2016. She was assessed additional state income tax of $340 for these years. No interest was included in the assessment. Samantha paid the back taxes in early April deduct 10. On a morning walk in November 2014, Samantha was injured when she was side- ? Yup swiped by a delivery truck. Samantha was hospitalized for several days, and the driver of the truck was ticketed and charged with DUI. The owner of the truck, de a national parcel delivery service, was concerned that further adverse publicity might result if the matter went to court. Consequently, the owner offered Saman- tha a settlement if she would sign a release. Under the settlement, her medical expenses were paid and she would receive a cash award of $200,000. The award specified that the entire amount was for the physical pain she suffered as a result of the accident. Since she suffered no permanent injury, Samantha signed the release in April 2018 and received the $200,000 settlement late that summer. 11. In January 2018, Samantha was contacted by the state of Pandaning tema