In addition, on professional assistants' day, Jos takes Haley to lunch at a local restaurant at a cost of $70. Presuming that Jos has adequate substantiation, how much can he deduct? Do not round intermediate computations. If required, round your final answer to the nearest cent. Melanie is employed full-time as an accountant for a national hardware chain. She also has recently started a private consulting practice, which provides tax advice and financial planning to the general public. For this purpose, she maintains an office in her home. Expenses relating to her home for 2021 are as follows: Melanie's residence cost $401,500 (excluding land) and has living space of 2,000 square feet, of which 25% ( 500 square feet) is devoted to business. The office was placed in service in February 2020, and under the Regular Method, Melanie had an unused office in the home deduction of $1,800 for 2020. Assume there is sufficient net income from her consulting practice. Click here to access the depreciation table to use for this problem. Round your final answer to nearest dollar. a. What amount can Melanie claim this year for her office in the home deduction under the Regular Method? b. What is Melanie's office in the home deduction under the Simplified Method? In 2021, Ava, an employee, who files single, has AGI of $21,100 and incurred the following miscellaneous itemized deductions this year: - Union dues and work uniforms: $360 - Home office expenses: $1,080 - Unreimbursed employee expenses: $504 - Gambling losses to the extent of gambling winnings: \$1,975. What is Ava's total itemized deduction related to these items