Madeline is a self-employed manufacturer's representative (i.e., an independent contractor) who solicits business for numerous clients and receives a commission based on sales. She incurs the following expenditures during the current year:

Airfare and lodging while away from home overnight: $3000

Business meals while traveling at which business is discussed: $400

Local transportation costs for automobile, parking, tolls, etc. (business-related) $1700

Commuting expenses: 2,400

Local entertainment of customers: 1,200

Total: $8,700

.

Requirement a. Which of the expenditures listed above (if any) are deductible by Madeline?

Begin by selecting the deductible expenditures and then enter the deductible amount. (If a box is not used in the table leave the box empty; do not select a label or enter a zero.)

Deductible Expenditure: Deductible Amount:

Total Deductible

b. Are each of these items classified as for AGI or from AGI deductions?

Select the appropriate classification. (Complete all input cells. If an item is not deductible, select "Not deductible".)

Expenditure	Classification
Airfare and Lodging
Business Meal while traveling
Local Transportation Costs
Commuting Expenses
Local Entertainment of Customers

c. How would your answers to Parts a and b change if Madeline were an employee rather than self-employed and none of the expenses were reimbursed by her employ

Madeline were an employee rather than self-employed the total deductible expenses would be $		(before any AGI
limitations). d. If Madeline were an employee rather than self-employed the expenditures will be classified as follows: (Complete all input cells. If an item is not deductible, select "Not deductible") Using the same table from B.