Judy is a self-employed musician who performs for a variety of events. This year Judy was fined $265 by the city for violating the city's noise ordinance with a relatively loud performance. As a consequence, Judy contributed $970 to a campaign committee formed to recall the city's mayor. Judy normaly hires three part-time employees to help her schedule events and transport equipment. Judy paid a total of $33,300 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 $54,700 rather than $33,300 Judy is on the cash method and calendar year, and she wants to know what amount of these expenditures is deductible as business expenses. 59:09 Essay Toobar navigation E EE A A BIUS