Patrick is self-employed (SSN 549-82-2497). He began his carpet cleaning business in 2013. The business code for Schedule C is 81299. Patrick uses the spare bedroom in the apartment solely and exclusively as a home office to perform administrative tasks. The bedroom is 220 square feet in size. The square footage of the entire apartment is 1,800 square feet. Patrick elects to use the safe harbor method to compute his home office deduction. Patrick uses the cash method. During the year, his business income was $18,000, and he paid $1,828 for cleaning chemicals and supplies, $300 for advertising, and $50 for office expenses.

On November 10, 2014, Patrick purchased carpet-cleaning equipment for $17,148. This was the only depreciable property placed in service in 2014. Patrick did not elect Section 179 in 2014. He did take bonus depreciation and uses regular MACRS to depreciate the equipment. On June 8, 2015, Patrick purchased a computer for $1,600 and a printer for $400. Patrick uses the computer and printer 40% for business and 60% for personal use. Patrick has written evidence to support the 40% business use. The computer and printer were Patricks only acquisitions in 2015.

Patrick uses his van to get to and from customers homes. During the year Patrick drove his van 1,812 miles for business. He keeps a written log as evidence of these miles. Total miles for the year on the van were 10,540.

Please fill out SCHEDULE C Profit or Loss From Business