CJ has just started her own business , Wags and Tales in December 2019.This is a business where CJ provides dog walking services, pet sitting and pet grooming services.She has incurred the following transactions and would like your opinion regarding the tax treatment.

1.CJ has earned $4,000 in fees for dog walking.

2.CJ was paid $1,000 for sitting two dogs for the week of December 28 to January 4^th, 2020

3.CJ hired her daughter, age 14, to help with the dog walking.She paid her $40/hour x 4 hours to walk the dogs on New Years Eve so she could prepare for her party.

4.CJ spent $250 on North Face Snow boots to wear when she walks the dogs.

5.CJ spent $300 on dog food and treats for the month of December.

6.CJ bought a new laptop , $2,300, and printer/scanner for the business

7.CJ bought aused construction van, with empty back, to transport the dog to park.Van cost $24,000.This will be used solely for business purposes.

8.CJ claimed an allowance for doubtful accounts- an estimate based upon 10% of her fee revenue

9.CJ treated a potential client out to dinner and Leaf game( $1,000 total) .They negotiated a contract for 2020 -daily dog walking, during the game.

10.CJ bought dog toys and accessories for backyard...$200

11.CJ uses her basement for dog sitting.This represents 600 square feet of her 2,000 square foot home.Her property taxes are $5,000, mortgage interest is $12,000, utilities $5000 and maintenance is $2000.