On February 4, 2017, Roger paid $41,000 (including sales tax) for an Infiniti crossover SUV (gross weight under 6,000 pounds). No trade-in was involved, and he did not claim any 179 expense or bonus depreciation on the cost last year. Under the actual operating cost method, he depreciates the SUV using MACRS. (Hint: See Table 3 in the instructions to Form 4562.) His operating expenses for the Infiniti for 2018 are as follows: Gasoline $3,300 Auto insurance 1,600 Repairs 240 Auto club dues 180 Oil changes and lubrication 120 License and registration 60 Roger drove the Infiniti a total of 14,500 miles during 2018, 13,050 of which were driven for business purposes. During business use, Roger received three moving traffic violations for which he paid $680 in fines. He also incurred tolls and parking charges of $440. prepare tax schedule

Accounting and fill up 1065 form that partnership income.