Gail (single, 25) is an independent contractor for several construction companies. She has income consisting of $5,500 dividends and $46,500 self-employed earnings before deductions. Indicate the proper tax treatment for the following expenses.

Expenses:

Moving costs4,000

Tax Return Preparation Fee:350Work clothes$220

Cleaning of work clothes100Street Journal190

Qualifying entertainment550Union dues380

Miles to & from work for year5,000Small tools500

Job training by Union 1,200Job hunting costs150

Miles to & from training700Safe deposit box80

A.What is Gail's business deduction?

B.Based on her total income, what should be Gail's estimated payments be?

C.Suppose that Gail's salary is $19,000, has dividends of $2,500, and has one child. What is her Earned Income Credit using 2017 EIC Tables?