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Arthur is a ride hailing driver. He spent $500 on bottled water during the year. He personally consumed $20 of the water he purchased, but

Arthur is a ride hailing driver. He spent $500 on bottled water during the year. He personally consumed $20 of the water he purchased, but the remaining $480 was consumed by riders. How much is Arthurs Schedule C (form 1040) deduction for refreshments?

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