1. Courtney is a licensed architect who works part time as an architectural consultant. Her professional activity code is 541310. Her major clients are real estate developers (both residential and commercial) for whom she prepares structural designs and construction plans. She also advises on building code requirements regarding the renovation and remodeling of existing structures. Courtney does some of her work at client locations and the remainder in her office at home (see item 3 below).
   
   Courtney collected $72,000 in consulting fees during 2019. This total includes a $3,000 payment for work she performed in 2018 and does not include $5,000 she billed in December for work performed in late 2019. In addition, Courtney has a $6,400 unpaid invoice for work done in 2017. This client was convicted of arson in August 2016 and is now serving a 5-year sentence in a state prison. Courtney feels certain that she will never collect the $6,400 she is owed. Her business expenses for 2019 are as follows:

Drafting supplies	$4,800
Reproduction materials (e.g., molds, models, photos, blueprints, copies)	3,200
On-site work clothing (e.g., hip boots, safety glasses, safety helmet)	860
Professional license fee	400
Subscriptions to professional journals	250
Dues to professional organizations	240

In addition, Courtney drove the family Acura (purchased on June 7, 2018) 940 miles on her job assignments. She uses the standard mileage method to deduct business costs related to the Acura. During 2019, Courtney drove the car a total of 10,000 miles.