i am having trouble finding the office expense

Tos Tei Nol Part I Income a Retirm ned alwaroet a Ruinat he 2 tom ine 1 Pat and Jordan Beber are marrled and file a joint return in 2022. They Iive at 12345 Hemenway Avenue, Marlborough, MA 01752 . Pat is a self-employed tax preparer whose SSN is 412345670. Jordan is a software programmer whose SSN is 412-34-5671. Jordan had the following income and expenses for the year: Pat was the sole proprietor of NAMA Tax Service. The business is located at 123 Main Street, Marlborough, MA 01752, and the business code is 541213 . Pat had the following revenue and expenses (Cash basis): Pat had the following business assets: - Office furniture: Purchased for $4,950 on May 20, 2020. The equipment is being depreclated over seven-year MACRS 200\% declining balance. Pat sold it on May 15, 2022, for $4,000. - Office equipment. Purchased a copler for $13,800 on January 10,2022 . The copler is being depreciated over-five-year MACRS 200% declining balance. Pat makes no elections for 8179 or bonus depreciation. - Computer and equipment: Purchased a computer system for $8,900 on January 2,2021 . The computer is being depreclated over five-year MACRS 200% declining balance. Pat makes no elections for $179 or bonus depreciation. Pat and Jordan had the following other sources of income and deductions: - Interest from a CD in the amount of $1,410. : Long-term loss carryover from 2019 of $5.000 - Real estate taxes of $8,459. - Home mortgage interest of $16,600. - Chartable contributions in cash over the year of $2,500, all recelpts and acknowledgments were recelved from the charitable organizations. Pat has made four quarterly instaliments of $250 each as estimated taxes for 2022 . All estimated tax payments were pald by the due date using the 1040-ES coupons