Jenni earns $32,000 working as a registered dietician for the Marquette Public School District. The job she holds, manager of the school lunch program, is not classified as full time. Consequently, she is not eligible to participate in the teacher retirement or health insurance programs. Jennis expenses for 2018 are summarized as follows:

Contribution to traditional IRA $5,500

Job hunting expense 720

Continuing education program 350

Membership dues to the National Association of Dietitians 120

Subscription to Nutrition Today 90

In order to work full time and earn a larger salary, Jenni applied for a position as chief dietitian for a chain of nursing homes. According to the director of the recruiting service she hired, the position has not yet been filled, and Jenni is one of the leading candidates. The continuing education program was sponsored by the National Association of Dietitians and consisted of a one-day seminar on special diets for seniors. Jenni drove the family Chevrolet Malibu 930 miles on job-related use and 5,200 miles in commuting to work, out of a total of 8,670 miles driven for the year. The Danes purchased the car on July 11, 2016, for $23,400. Jenni uses the automatic mileage method for computing any available deduction for business use of the car

Please prepare a C Corporation Tax Return for 2018 with appropriate forms and schedules.