Negan, a cash basis sole proprietor, provided $12,000 worth of services in 2016 to his customer Michonne. Michonne did not pay for the services in 2016 or 2017 and Negan is certain in 2018 that he'll never receive the payment. On his 2018 Schedule C, Negan can take a deduction for bad debts in the amount of

A. 12,000

b. 0

c. 6,000

d. 12,000 + int.

Ivanka, a sole proprietor, takes her client to dinner and a concert immediately after a day of meetings spent discussing the client's accounts. The total cost of the dinner was $124 and the cost of the concert was $210. How much of the amounts spent on dinner and the concert will Ivanka deduct on her 2018 Schedule C?

a. 124

b. 167

c. 334

d. 62