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Judy is a self - employed musician who performs for a variety of events. This year, Judy was fined $ 3 1 5 by the

Judy is a self-employed musician who performs for a variety of events. This year, Judy was fined $315 by the city for violating the city's noise ordinance with a relatively loud performance. As a result, Judy contributed $870 to a campaign committee formed to recall the city's mayor. Judy normally hires three part-time employees to help her schedule events and transport equipment. Judy paid a total of $34,300 to her employees through June of this year. In June, Judy fired her part-time employees and hired her husband to replace them. However, Judy paid him $53,700 rather than $34,300. Judy is on the cash method and calendar year, and she wants to know what amount of these expenditures is deductible as business expenses.

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