B, Christopher Crosphit (age 42) owns and operates a health club called "Catawba Fitness." The business is located at 4321 New Cut Road, Spartanburg, SC 29303. The principal business code is 812190. Chris had the following income and expenses from the health club: $213,800 Income Expenses: Business insurance 3,775 Office supplies 3,335 Payroll 98,900 Payroll taxes 9,210 Travel 2,420 Equipment & club maintenance 10,666 Cleaning service 8,775 Equipment rent 22,820 Telephone 2,780 Utilities (electric, water, gas) 13,975 Rent 29,800 Advertising 5,150 Special workout clothing and boxing gloves 780 Subscription to Biceps Monthly magazine 120 Educational seminar on weight training 875 Other expenses 1,830