Karl practices under the name Karl Cook Engineering. (The code for Box B of Schedule C is 541330 you can find this in the Schedule C instructions.) His business is located at 1488 F St., Lincoln, NE 68588, and the employer identification number for the business is 01-2346789. Karls gross receipts for the year were $610,000. Karl uses the cash method of accounting for his business. Karl filed Forms 1099 for payments made to contractors when required to do so. Karls business expenses for 2022 are as follows: Advertising $7,350 Insurance 15,400 Office building rent 36,000 Business travel 10,100 Business meals (100% deductible) 3,100 Wages 295,000 Taxes and licenses 27,800 Employee benefit programs 12,000 Employee health insurance 30,800 Utilities