Match the statements that relate to each other. (Note: Choice L may be used more than once.)

A. Must Inolve the same trade or business B. Must be for the convenience of the employer

C. Meals while in route D. Lodging while in route

E. Out-of-town job assignment lasts for more than one year. F. Can include actual cost of parking

G. Payment for services rendered based on tasks performed H. Excludes use of MACRS depreciation

I. Taxpayer has tools and helper provided for him J. Transportation must be allocated if taxpayer spends two weeks

on business and one week sightseeing.

K. Paralegal obtains a law degree L. Correct match not provided

1. Characteristic of a taxpayer who has the status of an employee

2. Characterstic of a taxpayer who is self-employed

3.Actual cost method of determining auto expense

4.Automatic mileage method

5.Deductible moving expense

6.Nondeductible moving expense

7.Mixed use (both business and pleasure) foreign travel

8.Education expense that is not deductible to maintain or improve existing skills

9.Tax home has changed

10.Deductible job-hunting expenses

11.Deduction by an employee of unreimbursed office-in-the-home expenses

12.Mixed use (both business and pleasure) domestic travel.