. Richard is age 45 and single. Richard's tax information was stolen and the IRS issued an Identity Protection PIN 123456. Richard's mother, Martha, lives in a nursing home in a neighboring state. In 2020, she received $7,800 in Social Security income. Although she uses this money for her support, Richard has records showing he provided over half of her support in 2020. Richard lost his job in March when the state shut down due to the coronavirus pandemic. He received unemployment compensation for June and July. Richard began a landscape service in April and was paid on Form 1099-NEC. He also received cash receipts of $325 from clients not reported on a tax form. Richard uses the cash method of accounting. He uses business code 561730. He has receipts for the following expenses: -Used lawnmower - $236 Business cards - $15 Rake - $19 Work gloves - $25 Lunches - $140 Work clothes suitable for everyday use - $175 - Lunch box - $25 Richard has a detailed mileage log reporting: - - Mileage from his home to his 1st client's home and mileage from his last client's home to his home - 620 miles. In addition, on the days Richard worked for multiple clients, he kept track of the mileage from the first client's home to the second client's home in case that mileage was also deductible. He logged 312 miles (not included in the 620 milac)