hecalculate W lning that the mineral depletion es's lowest taxable income, after any depletion deductions. rate is 22%. Cumulative Problems is single and has no dependents. She is a freelance writer. In Jan- anice opened her own office located at 2751 Waldham Road, Pleasant Hill uary 2015. She called her business Writers Anonymous. Janice is a cash basis taxpayer. age 24, 57, Janice Morgan, age 24, at 132 Stone Avenue, Pleasant Hill, NM 88135. Her Social Security number is lives 6789. Janice's parents continue to provide health insurance for her under their Janic ce wants to contribute to the Presidential Election Campaign Fund. During 2018, Janice reported the following income and expense items connected with her business. Income from sale of articles Rent $85,000 16,500 7,900 1,800 5,000 3,500 Supplies Insurance Travel (including meals of $1,200)