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 a used 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.