Janice Morgan, age 32, is single and has no dependents. She is a freelance writer. In January 2011, Janice opened her own office located at 2751 Waldham road, Pleasat Hill, NM 88135. She called her buiness Writers Anonymous. Janice is a cash basis taxpayer. She lives at 132 Stone Avenue, Pleasant Hill, NM 88135. Her Social Security number is 123-45-6789. Janice wants to contribute to the Presidentual Election campaign fund. During 2012, Janice had the following income and expense items connected with her business: Income from sales of articles $85,000 Rent $16,500 Utilities $7,900 Supplies $1,800 Insurance $5,000 Travel (including meals of $1,200) $3,500 Janice purchased and placed in service the following fixed assets for her business: