Brad began using an office in home in August of 2016. The cost of his home was $135,000, of which, the land value was $20,000. The business percentage of the area used is 20%. What is the amount of depreciation Brad is eligible to deduct on his 2016 tax return? (Round to the nearest dollar.) a) $1,300 b) $ 221 c) $1,107 d) $ 260 In order for Wayne, the regional manager, to be able to claim his travel expenses as business related, he must meet certain criteria. Which of the following is incorrectly listed as a characteristic of business related travel expenses? a) Business related travel must be ordinary and necessary. b) Business related travel must be expenses incurred for travel away from home for business, professional, or job related reasons. c) Business related travel must not be extravagant or lavish. d) Business related travel must be for the convenience of the employer. Helen is a nurse and takes night classes at the community college. Which of the following is an incorrect statement with respect to education expenses as deductible employee business expenses? a) Education expenses for which an education credit was claimed are taxable. b) Education that qualifies the taxpayer for his first job in that field is not deductible. c) Education that enables the taxpayer to change jobs is not deductible. d) Education must be required by the employer or the law to keep one's salary, status, or job, or maintain or improve skills required in his present job in order to be deductible.