Gordon provided the following financial information related to Mobile Peri Peri:

Mobile Peri Peri uses the cash method of accounting and the cost method for inventory.

Gordon also provided a transportation log that shows that the truck drove $5,600$ business miles in $2023.$ Gordon's log also listed total mileage of

$580$ miles for his drive in his personal car from the Mobile Peri Peri office to his second job at the steak house. He did not provide mileage from his

apartment to or from either work location.

Dues are for a subscription to Food Truck Monthly, a trade magazine.

His travel expense of $$1,600$ is for a trip to Steamboat Springs, CO$,$ for a one$-$day seminar on South African cuisine. He spent the day at the

seminar and then went snow$-$skiing for two days before returning to Laramie. His airfare to Steamboat Springs was $$400,$ his lodging was $$300$ per

hight for three nights, and his meals cost $$100$ per day. The uniforms are white chef's coats and puffy chef's hats embroidered with the South

African flag and the Mobile Peri Peri logo on front and back.

Gordon was divorced in $2017.$ His ex$-$spouse, Tanya Ramsey, pays him alimony of $$300$ per month. She also has custody of their five children. One

of the Ramsey's children, Buffy, age $17,$ lived with Gordon for five months during $2023$ and he estimates he provided more than one$-$half of her

support. Buffy has a part$-$time job at Taco Shell quick service restaurant and made $$5,000$ in $2023.$