Question

	Arthur is a self-employed contractor and uses his home office exclusively for meeting his clients. His office measures 400 square feet. Using the "simplified method" he can deduct a home office expense of:

Question

	Mary, a self-employed speech therapist, gave her clients holiday gifts at the end of the year. Each gift cost $40 and she gave 20 clients the same gift. She can deduct a total of:

Question

	Oscar and Ruth file a joint return for 2022. Their only valid itemized deduction is a charitable contribution of $30,000 to the American Cancer Society. They want to know if they should claim the standard deduction or itemize their deductions. (The standard deduction amount for married filing jointly for 2022 is $25,900.)