Nelson Wiggins is a self-employed insurance salesman. His business is named Wiggins Insurance. Nelson's accountant utilizes the cash method basis of accounting for him. In 2022 he made $150,000 from selling insurance. He drives'his personal vehicle to his client's homes and keeps record of his mileage. In 2022 he drove 50,000 miles total with 10,000 of that being for business purposes. He chooses not to keep track of specific auto expenses and just tracks mileage as he feels it is simpler. Nelson also has a home office that is 15 by 12 feet, he also does not track actual expenses and wants to take the simplified home office deduction. Nelson's other expenses for the year are listed below: - Advertising - $5,000 - Office supplies - $500 - Taking customers to baseball games - $1,500 - Business insurance - $3,600 - Legal business consulting fees - $5,000 - Client business meals - $1,000 - Business cards - $250 - Website - $400 - Cell phone used 25\% for business - $2,000 (total for entire year) - Bookkeeping services from an accountant - $750 Don't forget to fill out all parts of the form you have downloaded that you have information for (hint: including lines A and B)! No extra forms will be required to be added to your tax return