Greg, a self-employed plumber, commutes from his home to his office which is 10 miles away. At his office, he loads his truck for the day with the parts that he needs. Then he is off to see his first customer of the day, Mr. Smith. Mr. Smith is 5 miles away from the office. After Mr. Smiths job, Greg goes to his next plumbing client, Martins Dry Cleaning, which is 21 miles away from Mr. Smith. Greg spends the rest of the day at Martins Dry Cleaning. From Martins Dry Cleaning, Greg goes home which is now only 7 miles away. How much can Greg count as deductible transportation miles?

a. none

b. 21 miles

c. 26 miles

d. 43 miles

1b. Barry is a self-employed attorney who travels to New York on a business trip during the year. Barry's expenses were as follows:

Airfare

	$560
Taxis	40
Meals	100
Lodging	350

How much may Barry deduct as travel expenses for the trip?

a. 0

b. 950

c. 1000

d. 1050

1c. Peter operates a dental office in his home. The office occupies 250 square feet of his residence, which is a total of 1,500 square feet. During 2016, Peter pays rent for his home of $12,000, utilities of $4,800, and maintenance expenses of $1,200. What amount of the total expenses should be allocated to the home office?

a. 0

b. 2000

c. 2500

d. 3000