Ben (your last name) teaches golf lessons at a country club under a business called Bens Pure Swings (BPS). He operates this business as a sole proprietorship using the cash basis of accounting. In 2017 he had revenue from services of $86,700, and he paid the following expenses:

Advertising	$13,150
Professional services fees	9,680
Supplies	4,720
Club rental	6,800
Insurance	2,400

Ben made four quarterly estimated tax payments of $3,050 each (4 payments x 3,050 = $12,200 total).

Required: Use TaxAct 2017 to prepare his complete tax return, including Form 1040, Schedule C, and Schedule SE.

Some check figures are:

• Business income (1040 line 12) $49,950
• AGI (1040 line 37) $46,421
• Refund (1040 line 76a) $204