Question 4: Austin, your high school friend, has the following expenses in 2022. Austin is not sure how to treat them for his tax purpose in 2022 so he asked for your help. Due to COVID-19, Austin has to work from home. Austin spent $10k out-of-pocket on the following which his employer reimburses nothing: o Standing desk $1k o Computer system: $8k o Microphone and webcam system for conference call: $1k . Austin has a 2" home in Galveston where he rents out on Airbnb for the whole year of 2022. Austin planned to visit this home and stay there for a week in July 2022, but due to the COVID-19, he did not. Below are the items associated with the home: o Total income (before any expenses): $20k o Total expenses: $30k " Austin had to relocate back to his hometown from his workplace city because of COVID-19. The total expenses related to moving back to his hometown is $1k. Austin contributes to both traditional IRA and Roth IRA in 2022. Austin contributed $3k into his traditional IRA and another $3k to his Roth IRA. a) Calculate total deduction from the items above. Point out what type of deduction they are and provide detailed calculations and explanations. b) Is there any loss that Austin can claim in 20227 Is there any loss that needs to be carried forward