Russell $($birthdate February $2,1972)$ and Linda $($birthdate August $30,1977)$ Long have brought you the following information regarding their income and expenses for the current year. Russell owns and operates a landscaping business called Lawns and Landscapes Unlimited $($EIN: $32-1456789).$ The business is operated out of their home, located at $1234$ Cherry Lane, Nampa, ID $83687.$ The principal business code is $561730.$ Russell's bookkeeper provided the following income statement from the landscaping business:

Lawns and Landscapes

Income Statement

$12/31/2023$

Current Period Prior Period

$1/1/2023$ to $12/31/20231/1/2022$ to $12/31/2022$

REVENUES

Lawn maintenance $$85,000$ $$71,998$

Lawn and plant installation $35,00048,576$

Other $17,2008,001$

TOTAL REVENUES $137,200128,575$

COST OF SERVICES

Salaries $85,00078,445$

Payroll Taxes $6,8006,432$

Equipment Rental $12,50010,651$

Maintenance $($Equipment$)8,3008,435$

Special Clothing and Safety Shoes $700200$

Contract Labor $7,7806,790$

TOTAL COST OF SERVICES $121,080110,953$

GROSS PROFIT $($LOSS$)16,12017,622$

OPERATING EXPENSES

Advertising and Promotion $1,500700$

Donations $600500$

Insurance $4,000870$

Meals and Entertainment $1,8002,100$

Subscriptions $120120$

Business Gifts $790600$

Telephone $2,5151,956$

Training $1,975$

Travel $865750$

Other $1,7002,724$

TOTAL OPERATING EXPENSES $15,86510,320$

NET INCOME $($LOSS$)255$ $$7,302$

The bookkeeper provided the following additional information:

Donations expense is a $$600$ donation to the Campaign to Re$-$Elect Senator Ami Dahla.

Training includes $$575$ for an educational seminar on bug control. It also includes the cost for Russell to attend an online certificate program in landscaping in order to improve his skills and advertise his designation as a certified landscaper. The tuition, fees, and books cost $$1,400.$

No business gift exceeded $$22$ in value.

The subscription is for a trade magazine titled Plants Unlimited.

Meals and entertainment expense is $$1,000$ of business meals and $$800$ for season tickets to Boise State University that Russell uses to entertain potential clients.

Russell drove his pickup truck $($purchased $3/14/2022)980$ business miles in $2023.$ He also drove the truck $2,300$ commuting miles and $3,000$ other miles. The Longs have another car available for personal use. Truck business mileage is not reflected in the income statement.

The business uses the cash method of accounting and has no accounts receivable or inventory held for resale.

In addition to the above expenses, the Longs have set aside one room of their house as a home office. The room is $192$ square feet and their house has a total of $1,600$ square feet. They pay $$13,200$ per year rental on their house, and the utilities amount to $$1,800$ for the year.

The Longs inherited a large number of acres of farm land from Linda$$s father in $2022$ and sold it immediately for its market value of $$1,000,000.$ They invested the proceeds in the Potato Dividend High Yield Fund and received Form $1099-$DIV $($see separate tab$).$

Linda lost her job in late $2022$ and collected unemployment in $2023$ as shown on Form $1099-$G $($see separate tab$).$

Russell was divorced on April $1,2021$ and pays his ex$-$spouse, Lois Long $($SSN $313-29-3133)$ alimony of $$200$ per month in $2023.$

I need help finding the car and truck expenses!!!!!