I just need help on schedule C figuring out the amount for travel expenses. It seems 865 is not correct. please help

Comprehensive Problem 3-2A Russell (birthdate February 2, 1969) and Linda (birthdate August 30, 1974) Long have brought you the following information regarding their income and expenses for the current year. Russell owns and operates a landscaping business called Lawns and Landscapes Unlimited (EIN: 32-1456789). The business is operated out of their home, located at 1234 Cherry Lane, Nampa, ID 83687. The principal business code is 561730. Russell's bookkeeper provided the following income statement from the landscaping business: Lawns and Landscapes Income Statement 12/31/2020 Current Period 1/1/2020 to 12/31/2020 Prior Period 1/1/2019 to 12/31/2019 $71,998 REVENUES Lawn maintenance Lawn and plant Installation $82,350 34,600 48,576 8.001 Other 17.100 structions Lawn and plant installation 34,600 48,576 8,001 17,100 134,050 128,575 83,433 6,700 78,445 6,432 10,651 Other TOTAL REVENUES COST OF SERVICES Salaries Payroll Taxes Equipment Rental Maintenance (Equipment) Special Clothing and Safety Shoes Contract Labor TOTAL COST OF SERVICES GROSS PROFIT (LOSS) OPERATING EXPENSES Advertising and Promotion 12.600 8,300 8,435 660 200 7.780 6,790 110.953 119.473 14,577 17,622 1,500 700 1,500 700 600 500 4,000 870 2,300 2,100 OPERATING EXPENSES Advertising and Promotion Donations Insurance Meals and Entertainment Subscriptions Business Gifts Telephone Training Travel 120 120 790 600 2,015 1,956 > 1,975 865 750 2.724 Other TOTAL OPERATING EXPENSES 1,700 15,865 10,320 NET INCOME (LOSS) (51,288) $7,302 The bookkeeper provided the following additional Information: Instructions NET INCOME (LOSS) ($1,288) $7,302 The bookkeeper provided the following additional information: Donations expense is a $600 donation to the Campaign to Re-Elect Senator Ami Dahla. Training Indudes $575 for an educational seminar on bug control. It also includes the cost for Russell to attend an online certificate program in landscaping in order to improve his skills and advertise his designation as a certified landscaper. The tuition fees, and books cost $1,400. He also drove his personal car 57 miles round trip to Boise to take exams three times for a total of 171 miles No business gift exceeded $22 in value. The subscription is for a trade magazine titled Plants Unlimited. The business uses the cash method of accounting and has no accounts receivable or inventory held for resale. In addition to the above expenses, the Longs have set aside one room of their house as a home office. The room is 160 square feet and their house has a total of 1,600 square feet. They pay $13,200 per year rental on their house, and the utilities amount to $1,800 for the year, The Longs also have the following interest income for the year from corporate bonds: Qualified dividends from Potato High Yield Dividend Mutual Fund $44,500 The Longs have two dependent children, BIM (Social Security number 123-23-7654) and Martha (Social Security number 345-67-8654). Both Bill and Martha are full time high school students, ages 17 and 18, respectively, and each can be daimed for the $500 other dependent credit. Russell's Social Security number is 664-98-5673 and Unda's is 554.98-3946. They made an estimated tax payment to the IRS of $300 on December 31 instructions Veru penses, economouse Home The TS TO Square Lanterne has a total of 1,600 square feet. They pay $13,200 per year rental on their house, and the utilities amount to $1,800 for the year. The Lonigs also have the following interest income for the year from corporate bonds: Qualified dividends from Potato High Yield Dividend Mutual Fund $44,500 The Longs have two dependent children, Bl (Social Security number 123-29-7654) and Martha (Social Security number 345-67-8654). Both Bill and Martha are full-time high school students, ages 17 and 18, respectively, and each can be claimed for the $500 other dependent credit. Russell's Sodal Security number is 654-98-5678 and Linda's is 554-98-3946. They made an estimated tax payment to the IRS of $300 on December 31, 2020. The long received a $2,400 EIP in 2020, Required: Complete the Long's tax returo Induding Form 1040 and the provided schedules and forms, Assume the taxpayers had full-year health coverage and neither taxpayer wants to contribute to the presidential election campaign. . Do not complete Form 4562 (depreciation). You may ignore any related self-employment taxes. Make realistic assumptions about any missing data. If required, enter a "loss" as a negative number on the tax form. Do not enter deductions or other amounts as negative numbers. If an amount box does not require an entry or the answer is zero, enter"0". Do not round any division. If required, round your final answers to the nearest dollar. 2,015 790 660 1.975 expens Schedule are feet Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30, e followi Telephone om Potato Business gifts lependent Clothing and safety shoes me high sd er is 664-9 Education seminar and training eived a $2 Travel Subscriptions Stax return er wants to Other aplete Form missing date d, enter a "lo 48 Total other expenses. Enter here and on line 278 bunt box does und any divis 365 X 1207 1,700 48