Charlie Chavez has come to you for help filing her 2019 Tax return. She is espically interested to find out about maximizing her business expenses. Carlie started a business last year. She is very excited with the new business of designer candles. The only drawback for her is that her shop is located in downtown El Paso. Carlie has a hard time finding parking. She has added up all of her parking fees she has paid to park at meters downtown and also in parking garages. She has spent $795 on parking fees. She also has received many parking tickets when she parks in the loading zone or when the time has expired at the meter. She can verify that each time she received a parking ticket, she was working and could not move her car. She has spent $725 on parking tickets. Carlie has come to you and asks if she is correct that she can deduct the cost of parking fees and parking tickets as a business expense.

A. Use the RIA tax service to determine how much, if any, of Carlies parking expenses are deductible. Write a memo to communicate your result to your supervisor using the five basic parts. 1. The Facts, 2. Issues 3. Authority list, 4. Conclusion and 5. Analysis.