Please fill out SCHEDULE C FORM attached below based on CURRENT Tax year, based on case below.

Denise Lopez, age 40, is single and has no dependents. She is employed as a legal secretary by Legal Services, Inc. She owns and operates Typing Services located near the campus of Florida Atlantic University at 1986 Campus Drive, Boca Raton, FL 33434. Denise is a material participant in the business, she is a cash basis taxpayer, and her Social Security number is 123-45-6781. Denise lives at 2020 Oakcrest Road, Boca Raton, FL 33431. Denise wants to designate $3 to the Presidential Election Campaign Fund. She has never owned or used any virtual currency. Denise received the appropriate coronavirus recovery rebates (economic impact payments); related questions in ProConnect Tax should be ignored. During 2020, Denise had the following income and expense items:

$100,000 salary from Legal Services, Inc.

$20,000 gross receipts from her typing services business.

$700 interest income from Third National Bank.

$1,000 Christmas bonus from Legal Services, Inc.

$60,000 life insurance proceeds on the death of her sister.

$5,000 check given to her by her wealthy aunt.

$100 won in a bingo game.

Expenses connected with Typing Services:

Office rent $7,000

Supplies 4,400

Utilities and telephone 4,680

Wages to part-time typists 5,000

Payroll taxes 500

Equipment rentals 3,000

$9,500 interest expense on a home mortgage (paid to Boca Raton Savings and Loan).

$15,000 fair market value of silverware stolen from her home by a burglar on October 12, 2020. Denise had paid $14,000 for the silverware on July 1, 2010. She was reimbursed $10,000 by her insurance company.

Denise had loaned $2,100 to a friend, Joan Jensen, on June 3, 2016. Joan declared bankruptcy on August 14, 2020, and was unable to repay the loan. Assume that the loan is a bona fide debt.

Legal Services, Inc., withheld Federal income tax of $15,000 and the appropriate amount of FICA tax from her wages.

Alimony of $10,000 received from her former husband, Omar Guzman; divorce was finalized on December 2, 2013, and no changes have been made to the divorce decree since that time.

Interest income of $800 on City of Boca Raton bonds.

Denise made estimated Federal tax payments of $2,000.

Sales taxes from the sales tax table of $953.

Property taxes on her residence of $3,200.

Charitable contribution of $2,500 to her alma mater, Citrus State College.

On November 1, 2020, Denise was involved in an automobile accident. At the time of the accident, her automobiles FMV was $45,000. After the accident, the automobiles FMV was $38,000. Denise acquired the car on May 2, 2019, at a cost of $52,000. Denises car was covered by insurance, but because the policy had a $5,000 deduction clause, Denise decided not to file a claim for the damage.

SCHEDULEC (Form 1040) Department of the Treasury Internal Revenue Service (99) Name of proprietor Profit or Loss From Business OMB No. 1545-0074 (Sole Proprietorship) 2021 Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships must generally file Form 1065. Sequence No. 09 Social security number (SSN) A Principal business or profession, including product or service (see instructions) Business name. If no separate business name, leave blank. B Enter code from instructions TOUT D Employer ID number (EIN) (see instr.) lo E F Yes No G H Yes Yes No No 1 Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) Cash (2) Accrual (3) Other (specify) Did you materially participate in the operation of this business during 2021? If "No," see instructions for limit on losses If you started or acquired this business during 2021, check here 1 Did you make any payments in 2021 that would require you to file Form(s) 1099? See instructions If "Yes," did you or will you file required Form(s) 1099? . Partl Income Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the Statutory employee" box on that form was checked 2 Returns and allowances. 3 Subtract line 2 from line 1 4 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 18 Office expense (see instructions) Car and truck expenses (see 19 Pension and profit-sharing plans. instructions) 20 Rent or lease see instructions): 10 Commissions and fees. a Vehicles, machinery, and equipment 20a Contract labor (see instructions) b Other business property Depletion 21 Repairs and maintenance Depreciation and section 179 22 Supplies (not included in Part III) expense deduction (not included in Part III) (see Taxes and licenses instructions) Travel and meals: Employee benefit programs a Travel 1 2 3 4 5 6 7 8 18 19 9 . 9 10 11 12 11 12 13 20b 21 22 23 23 24 13 14 24a 14 15 15 16 25 26 24b 25 26 27a 27b 16b 17 28 29 (other than on line 19) b Deductible meals (see Insurance (other than health) instructions) Interest (see instructions): Utilities a Mortgage (paid to banks, etc.) 16a Wages (less employment credits) b Other 27a Other expenses (from line 48). Legal and professional services 17 b Reserved for future use 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 29 Tentative profit or (loss). Subtract line 28 from line 7 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method. See instructions. Simplified method filers only: Enter the total square footage of (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 Net profit or loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32 32 If you have a loss, check the box that describes your investment in this activity. See instructions. If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. 30 31 31 32a 32b All investment is at risk. Some investment is not at risk. Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: Cost Lower of cost or market Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation. 34 Yes No 35 35 36 Inventory at beginning of year. If different from last year's closing inventory, attach explanation Purchases less cost of items withdrawn for personal use Cost of labor. Do not include any amounts paid to yourself 36 37 37 38 Materials and supplies 38 39 Other costs. 39 40 Add lines 35 through 39 40 41 41 42 42 Inventory at end of year Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month/day/year) ....... 44 of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Yes No Do you (or your spouse) have another vehicle available for personal use?. 47a Do you have evidence to support your deduction? Yes No Yes No If "Yes," is the evidence written?.. Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. 48 Total other expenses. Enter here and on line 27a 48 SCHEDULEC (Form 1040) Department of the Treasury Internal Revenue Service (99) Name of proprietor Profit or Loss From Business OMB No. 1545-0074 (Sole Proprietorship) 2021 Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships must generally file Form 1065. Sequence No. 09 Social security number (SSN) A Principal business or profession, including product or service (see instructions) Business name. If no separate business name, leave blank. B Enter code from instructions TOUT D Employer ID number (EIN) (see instr.) lo E F Yes No G H Yes Yes No No 1 Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) Cash (2) Accrual (3) Other (specify) Did you materially participate in the operation of this business during 2021? If "No," see instructions for limit on losses If you started or acquired this business during 2021, check here 1 Did you make any payments in 2021 that would require you to file Form(s) 1099? See instructions If "Yes," did you or will you file required Form(s) 1099? . Partl Income Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the Statutory employee" box on that form was checked 2 Returns and allowances. 3 Subtract line 2 from line 1 4 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 18 Office expense (see instructions) Car and truck expenses (see 19 Pension and profit-sharing plans. instructions) 20 Rent or lease see instructions): 10 Commissions and fees. a Vehicles, machinery, and equipment 20a Contract labor (see instructions) b Other business property Depletion 21 Repairs and maintenance Depreciation and section 179 22 Supplies (not included in Part III) expense deduction (not included in Part III) (see Taxes and licenses instructions) Travel and meals: Employee benefit programs a Travel 1 2 3 4 5 6 7 8 18 19 9 . 9 10 11 12 11 12 13 20b 21 22 23 23 24 13 14 24a 14 15 15 16 25 26 24b 25 26 27a 27b 16b 17 28 29 (other than on line 19) b Deductible meals (see Insurance (other than health) instructions) Interest (see instructions): Utilities a Mortgage (paid to banks, etc.) 16a Wages (less employment credits) b Other 27a Other expenses (from line 48). Legal and professional services 17 b Reserved for future use 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 29 Tentative profit or (loss). Subtract line 28 from line 7 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method. See instructions. Simplified method filers only: Enter the total square footage of (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 Net profit or loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32 32 If you have a loss, check the box that describes your investment in this activity. See instructions. If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. 30 31 31 32a 32b All investment is at risk. Some investment is not at risk. Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: Cost Lower of cost or market Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation. 34 Yes No 35 35 36 Inventory at beginning of year. If different from last year's closing inventory, attach explanation Purchases less cost of items withdrawn for personal use Cost of labor. Do not include any amounts paid to yourself 36 37 37 38 Materials and supplies 38 39 Other costs. 39 40 Add lines 35 through 39 40 41 41 42 42 Inventory at end of year Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month/day/year) ....... 44 of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Yes No Do you (or your spouse) have another vehicle available for personal use?. 47a Do you have evidence to support your deduction? Yes No Yes No If "Yes," is the evidence written?.. Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. 48 Total other expenses. Enter here and on line 27a 48

Question

Please fill out SCHEDULE C FORM attached below based on CURRENT Tax year, based on case below.

Denise Lopez, age 40, is single and has no dependents. She is employed as a legal secretary by Legal Services, Inc. She owns and operates Typing Services located near the campus of Florida Atlantic University at 1986 Campus Drive, Boca Raton, FL 33434. Denise is a material participant in the business, she is a cash basis taxpayer, and her Social Security number is 123-45-6781. Denise lives at 2020 Oakcrest Road, Boca Raton, FL 33431. Denise wants to designate $3 to the Presidential Election Campaign Fund. She has never owned or used any virtual currency. Denise received the appropriate coronavirus recovery rebates (economic impact payments); related questions in ProConnect Tax should be ignored. During 2020, Denise had the following income and expense items:

$100,000 salary from Legal Services, Inc.
$20,000 gross receipts from her typing services business.
$700 interest income from Third National Bank.
$1,000 Christmas bonus from Legal Services, Inc.
$60,000 life insurance proceeds on the death of her sister.
$5,000 check given to her by her wealthy aunt.
$100 won in a bingo game.
Expenses connected with Typing Services:

Office rent $7,000

Supplies 4,400

Utilities and telephone 4,680

Wages to part-time typists 5,000

Payroll taxes 500

Equipment rentals 3,000
$9,500 interest expense on a home mortgage (paid to Boca Raton Savings and Loan).
$15,000 fair market value of silverware stolen from her home by a burglar on October 12, 2020. Denise had paid $14,000 for the silverware on July 1, 2010. She was reimbursed $10,000 by her insurance company.
Denise had loaned $2,100 to a friend, Joan Jensen, on June 3, 2016. Joan declared bankruptcy on August 14, 2020, and was unable to repay the loan. Assume that the loan is a bona fide debt.
Legal Services, Inc., withheld Federal income tax of $15,000 and the appropriate amount of FICA tax from her wages.
Alimony of $10,000 received from her former husband, Omar Guzman; divorce was finalized on December 2, 2013, and no changes have been made to the divorce decree since that time.
Interest income of $800 on City of Boca Raton bonds.
Denise made estimated Federal tax payments of $2,000.
Sales taxes from the sales tax table of $953.
Property taxes on her residence of $3,200.
Charitable contribution of $2,500 to her alma mater, Citrus State College.
On November 1, 2020, Denise was involved in an automobile accident. At the time of the accident, her automobiles FMV was $45,000. After the accident, the automobiles FMV was $38,000. Denise acquired the car on May 2, 2019, at a cost of $52,000. Denises car was covered by insurance, but because the policy had a $5,000 deduction clause, Denise decided not to file a claim for the damage.

SCHEDULEC (Form 1040) Department of the Treasury Internal Revenue Service (99) Name of proprietor Profit or Loss From Business OMB No. 1545-0074 (Sole Proprietorship) 2021 Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships must generally file Form 1065. Sequence No. 09 Social security number (SSN) A Principal business or profession, including product or service (see instructions) Business name. If no separate business name, leave blank. B Enter code from instructions TOUT D Employer ID number (EIN) (see instr.) lo E F Yes No G H Yes Yes No No 1 Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) Cash (2) Accrual (3) Other (specify) Did you materially participate in the operation of this business during 2021? If "No," see instructions for limit on losses If you started or acquired this business during 2021, check here 1 Did you make any payments in 2021 that would require you to file Form(s) 1099? See instructions If "Yes," did you or will you file required Form(s) 1099? . Partl Income Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the Statutory employee" box on that form was checked 2 Returns and allowances. 3 Subtract line 2 from line 1 4 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 18 Office expense (see instructions) Car and truck expenses (see 19 Pension and profit-sharing plans. instructions) 20 Rent or lease see instructions): 10 Commissions and fees. a Vehicles, machinery, and equipment 20a Contract labor (see instructions) b Other business property Depletion 21 Repairs and maintenance Depreciation and section 179 22 Supplies (not included in Part III) expense deduction (not included in Part III) (see Taxes and licenses instructions) Travel and meals: Employee benefit programs a Travel 1 2 3 4 5 6 7 8 18 19 9 . 9 10 11 12 11 12 13 20b 21 22 23 23 24 13 14 24a 14 15 15 16 25 26 24b 25 26 27a 27b 16b 17 28 29 (other than on line 19) b Deductible meals (see Insurance (other than health) instructions) Interest (see instructions): Utilities a Mortgage (paid to banks, etc.) 16a Wages (less employment credits) b Other 27a Other expenses (from line 48). Legal and professional services 17 b Reserved for future use 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 29 Tentative profit or (loss). Subtract line 28 from line 7 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method. See instructions. Simplified method filers only: Enter the total square footage of (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 Net profit or loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32 32 If you have a loss, check the box that describes your investment in this activity. See instructions. If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. 30 31 31 32a 32b All investment is at risk. Some investment is not at risk. Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: Cost Lower of cost or market Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation. 34 Yes No 35 35 36 Inventory at beginning of year. If different from last year's closing inventory, attach explanation Purchases less cost of items withdrawn for personal use Cost of labor. Do not include any amounts paid to yourself 36 37 37 38 Materials and supplies 38 39 Other costs. 39 40 Add lines 35 through 39 40 41 41 42 42 Inventory at end of year Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month/day/year) ....... 44 of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Yes No Do you (or your spouse) have another vehicle available for personal use?. 47a Do you have evidence to support your deduction? Yes No Yes No If "Yes," is the evidence written?.. Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. 48 Total other expenses. Enter here and on line 27a 48 SCHEDULEC (Form 1040) Department of the Treasury Internal Revenue Service (99) Name of proprietor Profit or Loss From Business OMB No. 1545-0074 (Sole Proprietorship) 2021 Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships must generally file Form 1065. Sequence No. 09 Social security number (SSN) A Principal business or profession, including product or service (see instructions) Business name. If no separate business name, leave blank. B Enter code from instructions TOUT D Employer ID number (EIN) (see instr.) lo E F Yes No G H Yes Yes No No 1 Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) Cash (2) Accrual (3) Other (specify) Did you materially participate in the operation of this business during 2021? If "No," see instructions for limit on losses If you started or acquired this business during 2021, check here 1 Did you make any payments in 2021 that would require you to file Form(s) 1099? See instructions If "Yes," did you or will you file required Form(s) 1099? . Partl Income Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the Statutory employee" box on that form was checked 2 Returns and allowances. 3 Subtract line 2 from line 1 4 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 18 Office expense (see instructions) Car and truck expenses (see 19 Pension and profit-sharing plans. instructions) 20 Rent or lease see instructions): 10 Commissions and fees. a Vehicles, machinery, and equipment 20a Contract labor (see instructions) b Other business property Depletion 21 Repairs and maintenance Depreciation and section 179 22 Supplies (not included in Part III) expense deduction (not included in Part III) (see Taxes and licenses instructions) Travel and meals: Employee benefit programs a Travel 1 2 3 4 5 6 7 8 18 19 9 . 9 10 11 12 11 12 13 20b 21 22 23 23 24 13 14 24a 14 15 15 16 25 26 24b 25 26 27a 27b 16b 17 28 29 (other than on line 19) b Deductible meals (see Insurance (other than health) instructions) Interest (see instructions): Utilities a Mortgage (paid to banks, etc.) 16a Wages (less employment credits) b Other 27a Other expenses (from line 48). Legal and professional services 17 b Reserved for future use 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 29 Tentative profit or (loss). Subtract line 28 from line 7 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method. See instructions. Simplified method filers only: Enter the total square footage of (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 Net profit or loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32 32 If you have a loss, check the box that describes your investment in this activity. See instructions. If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. 30 31 31 32a 32b All investment is at risk. Some investment is not at risk. Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: Cost Lower of cost or market Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation. 34 Yes No 35 35 36 Inventory at beginning of year. If different from last year's closing inventory, attach explanation Purchases less cost of items withdrawn for personal use Cost of labor. Do not include any amounts paid to yourself 36 37 37 38 Materials and supplies 38 39 Other costs. 39 40 Add lines 35 through 39 40 41 41 42 42 Inventory at end of year Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month/day/year) ....... 44 of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Yes No Do you (or your spouse) have another vehicle available for personal use?. 47a Do you have evidence to support your deduction? Yes No Yes No If "Yes," is the evidence written?.. Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. 48 Total other expenses. Enter here and on line 27a 48