Can someone please help where there are X's for wrong answers please. I don't understand how to get the answer for "Car and Truck Expenses" and it is throwing off my answers for the rest of the problem.

Problem 3-1 (Algorithmic) Schedule C (LO 3.1) Scott Butterfield is self-employed as a CPA. He uses the cash method of accounting, and his Social Security number is 644-47-7833. His principal business code is 541211. Scott's CPA practice is located at 678 Third Street, Riverside, CA 92860. Scott's income statement for the year shows the following: Income Statement Scott Butterfield, CPA Income Statement 12/31/2018 it Period Prior Period 1/1/2018 to 12/31/2018 1/1/2017 to 12/31/2017 REVENUES Tax Services $173,200 $72,154 Accounting Services 17,320 50,256 Other Consulting Services 38,104 7,690 TOTAL REVENUES 228,624 130,100 COST OF SERVICES Salaries 34,640 29,400 Payroll Taxes 2,387 2,275 Supplies 300 1,225 TOTAL COST OF SERVICES 37,327 32,900 GROSS PROFIT (LOSS) 191,297 97,200 OPERATING EXPENSES Advertising and Promotion 2,000 Business Licenses and Permits 620 250 Charitable Contributions 400 250 Continuing Education 1,500 Dues and Subscriptions 1,640 3,500 Insurance 10,392 870Meals 7,794 5,400 Office Expense 3,464 Postage and Delivery 85 Printing and Reproduction 1,732 Office Rent 5,196 13,800 Travel 6,928 750 Utilities 2,078 2,724 TOTAL OPERATING EXPENSES 43,829 27,544 NET INCOME (LOSS) $147,468 $69,656 Scott also mentioned the following: The expenses for dues and subscriptions were his country club membership dues for the year. The charitable contributions were made to a political action committee. Scott does not generate income from the sale of goods and therefore does not record supplies and wages as part of cost of goods sold. Scott placed a business auto in service on January 1, 2015 and drove it 4,450 miles for business, 2,670 miles for commuting, and 5,340 miles for nonbusiness purposes. His wife has a car for personal use. 1. Complete Schedule C for Scott showing Scott's net income from self-employment. Assume Scott has evidence to support his deductions. If required, only use the minus sign to indicate a net loss. When required, round amounts to the nearest dollar. SCHEDULE C (Form 1040) Profit or Loss From Business OMB No. 1545-0074 Department of the (Sole Proprietorship) 2018 Treasury Internal Go to www.irs.gov/ScheduleC for instructions and the latest information. Attachment Revenue Service (99) Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09 Name of proprietor Social security number (SSN) Scott Butterfield 644-47-7833 A Principal business or profession, including product or service (see instructions) B Enter code from instructions Accounting Services 541211 C Business name. If no separate business name, leave blank. D Employer ID number (EIN), Scott Butterfield, CPA (see instr.)E Business address {including suite or room no.) b 6?!) Peso Drive City, town or post ofce, state, and ZIP code La Mesa. CA 92041 F Accounting method: (1] :2 Cash (2] 3'1 Accrual (3) 1'! Other (specify) r G Did you "materiallyr participate" in the operation of this business during 2018? If "No," see instructions for limit on losses E Yes Fl No H If you started or acquired this business during 2018, check here .................................. r :'J I Did you make any payments in 2018 that would require you to le Form{s] 1599? (see instructions] ........ :1 Yes E No J If "Yes," did you or will you le required Forms 1099? ............................................ 3'1 Yes H No IEII Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form w-2 and the "Statutory employee" box on that form was checked .................. b :'J 1 J 2 Returns and allowances .......................................................... 3 Subtract line 2 from line 1 ........................................................ 4 Cost of goods sold {from line 42) ................................................... 5 Gross profit. Subtract line 4 from line 3 .............................................. 6 Other income, including federal and state gasoline or fuel tax credit or refund [see instructions] ....... 7 Gross income. Add lines 5 and 6 ................................................. I Part 11 Expenses. Enter expenses for business use of your home onlyI on line 30. 3 Advertising ........... B if 18 Ofce expense [see instructions] . . 9 Car and truck expenses [see 19 Pension and prot-sharing plans . . . instructions] ............ 9 E] X 20 Rent or lease (see instructions]: . . . . 10 Commissions and fees ..... 10 a Vehicles, machinery, and equipment .. 11 Contract labor {see instructions] 11 b Other business property .......... 12 Depletion ............ 12 21 Repairs and maintenance ......... 13 Depreciation and section 1?9 22 Supplies {not included in Part III] . . . expense deduction {not included in 23 Taxes and licenses ............. (see instructions) . . . 13 24 Travel and meals: 14 Employee benefit programs a Travel. . . 24a 6,928 (other than on line 19) . . 14 b Deductible meals 15 Insurance (other than health) 15 10,392 V ( see instructions) . . . . 24b 3,897 16 Interest (see instructions): 25 Utilities . . . . . 25 2,078 a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits) . . . 26 34,640 b Other . . . . . . . . . . 16b 27a Other expenses (from line 48) . . . . . . 27a 3,232 17 Legal and professional services 17 b Reserved for future use . . . . . . 27b 28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . . . . . . . . 28 O X 29 Tentative profit or (loss). Subtract line 28 from line 7. . . . . . . . . . . . . . . . . . . .. . 29 O X 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business: _Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 . . . . . 30 31 Net profit or (loss). Subtract line 30 from line 29. . If a profit, enter on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter 31 O X on Form 1041, line 3. . If a loss, you must go to line 32. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). . If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 32a O All investment is 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates at risk. and trusts, enter on Form 1041, line 3. 32b O Some investment . If you checked 32b, you must attach Form 6198. Your loss may be limited. is not at risk. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P Schedule C (Form 1040) 2018IEIHI Cost of Goods Sold {see instructions} 33 Method{s] used to value closing inventory: a H Cost I] 1'] Lower of cost or market c n Other (attach explanation) 34 I'vl'as there any change in determining quantities, costs, or valuations between opening and closing inventory? If"'r'es,\" attach explanation ........................................ D Yes L: No 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation . . . . 35 36 Purchases less cost of items withdrawn for personal use .................................. 36 3? Cost of labor. Do not include any amounts paid to yourself ................................ 3? 38 Materials and supplies ...................................................... 38 39 Other costs .............................................................. 39 40 Add lines 35 through 39 ...................................................... 4|] 41 Inventory at end of year ....................................................... 41 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 ........... 42 Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to le Form 4562 for this business. See the instructions for line 13 to nd out if you must le Form 4562. when did you place your vehicle in service for business purposes? (month, day, year} r 44 Of the total number of miles you drove your vehicle during 2018, enter the number of miles you used your vehicle for: a Business 4,450 J I] Commuting [see instructions] 2,6?0 if c Other 1/ 45 Was your vehicle available for personal use during off-duty hours? ................................ Yes if 46 Do you (or your spouse} have another vehicle available for personal use? .......................... Yes 1/ 4??) Do you have evidence to support your deduction? ........................................... Yes J b If "Yes," is the evidence written? ...................................................... Yes *1 Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. Continuing Education v 1,500 V Printing and Reproduction v 1,732 V 48 Total other expenses. Enter here and on line 27a . 48 3,232 V Schedule C (Form 1040) 2018 Feedback Check My Work 2. Complete the reconciliation of book expenses to tax expenses. Book expenses 0 X Total disallowed expenses for tax 0 X Additional expense deducted for tax 0 X Total Tax expenses 0 X