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Tax Return 5

Addison Brown, single and age 32. She is employed as regional sales manager by PILLS Corporation, a manufacturer and distributor of vitamins and food supplements. Addison is paid an annual salary of $50,000.

Addison also has a bookkeeping and tax business that she runs out of her home. Her fees income collected for the year was $25,000. Out of 1,500 square feet of living space in her apartment, Addison has set aside 300 square feet as an office. Expenses for 2017 relating to the office are listed below.

Rent: $18,000

Utilities: $4,000

Insurance (renters casualty and theft coverage): $1,600

Carpet replacement (office area only): $1,200

Her self-employment-related expenses for 2017 are summarized below.

Airfare: $4,100

Lodging: $3,200

Meals: $2,800

Entertainment (business lunches): $2,400

Transportation (taxis and airport limos): $300

Business gifts: $540

Continuing education: $400

Professional Journals: $140

The business gifts were boxes of candy costing $30 sent to 18 clients at Christmas. The continuing education was a noncredit course dealing with improving people management skills that Addison took online.

She uses her automobile 10% for business and 90% for personal. The automobile was purchased new on June 30, 2012, for $37,000 (no trade-in was involved). During 2017, Addison drove 15,000 miles (total) and incurred and paid the following expenses relating to the automobile:

Gasoline: $3,100

Insurance: $2,900

Auto club dues: $240

Interest on car loan: $1,100

Repair and maintenance: $1,200

Parking (during business use): $600

Traffic fines (during business use): $500

Besides the items already mentioned, Addison had the following receipts in 2017: Bank of America interest income of $250 and City of Dallas bond interest of $1,000.

Addison's expenditures for 2017 (not previously noted) are summarized below. Medical 7000 State and local tax 3000 Church pledge Paid 6000 Credit card interest 2000 Tax return preparation fee 500

Her employer withheld $9,600 for Federal income tax purposes, Compute Addison's Federal income tax payable (or refund) for 2017.