business expenses are as follows: What ones can be deducted

Advertising $ $1,200$

Professional dues $490$

Professional journals $360$

Contributions to employee benefit plans $2,000$

Malpractice insurance $3,200$

Fine for overbilling State of Ohio for work performed on welfare patient $5,000$

Insurance on office contents $720$

Interest on money borrowed to refurbish office $600$

Accounting services $2,100$

Miscellaneous office expense $388$

Office rent $12,000$

Dental supplies $7,672$

Utilities and telephone $3,360$

Wages $30,000$

Payroll taxes $2,400$