Compute the 2019 business income for Fred, a CPA who does tax and financial work for clients. He drives from home to work every day, 14 miles round trip, 3,430 miles during the year.

On many occasions during the year he must go from his office to meet with clients or review books and records in their offices. He always returns work files to his office before he goes home at night. Total trips to clients in 22019 was 685 miles, tolls on bridges $73, parking $420 an on one occasion he got a parking ticket for expired meter, $135.

One of his clients was divorced in 2019. Her 2018 income tax return, filed jointly with her then spouse was under audit in Phoenix, Arizona where she lived before the divorce. To represent her at the audit and protect her interests, Fred flew to Arizona to attend the audit. He left New York on Wednesday, spent Thursday and Friday meeting with the IRS auditor and the ex-spouses account and lawyer to discuss the audit and tax impact. Saturday, he played gold and relaxed and returned to New York on Sunday.

Cost involved: round trip plane tickets 685. Hotel. Four nights at 120 per night, 480, rental car four days at 43 per day 172.

On Friday after the audit he had dinner with his clients investment advisor to better learn what her investments were. While her ex-spouse kept control over most of the assets, Fred needed to know what the investment strategy was and what the portfolio (controlled by ex) consisted of. Cost of dinner, 260 for food, 70 for drinks and to get a decent table at a good restaurant, a 50 tip to the hostess. Food and drinks were on credit card, tip to hostess was cash.

During the year if he had clients in the office, he would order in coffee for himself and the clients. Cost of coffee over the year 385.

Some nights when he worked late he would go to a nearby sandwich shop/deli for supper. Cost of meals there was 275. If he was very bust and working very late he would order in and have the deli deliver his favorite sandwiches. Cost of sandwiches delivered to his office 390.

He regularly gave the police in his area $20 to not ticket clients cars parked illegally. During 2019 he gave the police 600.

During late December he gave the UPS and FedEx drivers a $50 tip (total $100).

During the year Fred attended two courses on investment strategies from a stockbroker. He took the courses to make his personal stock portfolio more productive. The courses were $185 each. After he took one of the courses he was told that it qualified for his required CPE for accountants.

Compute allowable deductible business expenses for 2019.