Military Scenario 1: Sara Glow, Interview Notes:

Sara Glow is single.

Sara is a medic in the Army Reserve. She attended training drills one weekend a month for 12 months in 2022.

Sara only owns one vehicle. She placed her vehicle in service on March 15, 2021.

Sara's total mileage in 2022 was 12,674 miles.

Sara's duty station is 125 miles away from her residence. She drove 3,000 miles to and from her duty station based on her travel log. (Note: mileage rate changed in July)

Sara paid $936 for meals while attending training drills. Lodging was provided for free on the base since she is enlisted. Meals were within federal per diem rates for the area.

Sara paid $205 for the cost and upkeep of her uniforms. She is permitted to wear her uniform for off duty purposes. Sara did not receive reimbursement for any of her out-of-pocket expenses.

Sara paid $48 in tolls, but parking on base was free.

Military Scenario 1: Test Questions: 1. Sara is not able to take an adjustment to income for:

a. Mileage to and from her duty station

b. Uniforms

c. Meals

d. Tolls

2. What is the amount of the deductible mileage expense? $______________.