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

$$350$ by the city for violating the city's noise ordinance with a relatively loud performance. As a

result, Judy contributed $$800$ 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 $$35,000$ 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 $$53,000$

rather than $$35,000.$ Judy is on the cash method and calendar year, and she wants to know what

amount of these expenditures is deductible as business expenses.