Joyce writes childrens books for a variety of publishers She has been selfemployed since 2005 As a freelance writer Joyce incurs costs associated with preparing a manuscript for which she does not yet have a contract During the year Joyce makes 4 business trips each 3 days long to meet with various publishers For shorter trips that are closer to home she either drives or takes the train and returns the same day On December 10 2013 Joyce receives an advance see below on her next book Under the co