Scott Butterfield is self-employed as a CPA. He uses the cash method of accounting, and his Social Security number is 644-47-7833. His principal business code is 541211. Scott's CPA practice is located at 678 Third Street, Riverside, CA 92860. Scott's income statement for the year shows the following:

Income Statement
Scott Butterfield, CPA Income Statement 12/31/2020
	Current Period			Prior Period
	1/1/2020 to 12/31/2020			1/1/2019 to 12/31/2019
REVENUES
Tax Services	$76,123			$75,067
Accounting Services	49,001			48,860
Other Consulting Services	10,095			10,115
TOTAL REVENUES	135,219			134,042
COST OF SERVICES
Salaries	32,000			30,100
Payroll Taxes	2,868			2,387
Supplies	1,391			1,548
TOTAL COST OF SERVICES	36,259			34,035
GROSS PROFIT (LOSS)	98,960			100,007
OPERATING EXPENSES
Advertising and Promotion	300			350
Business Licenses and Permits	250			250
Charitable Contributions	425			275
Continuing Education	300			300
Dues and Subscriptions	3,500			3,500
Insurance	875			875
Meals and Entertainment	4,400			5,500
Office Expense	150			150
Postage and Delivery	50			50
Printing and Reproduction	100			100
Office Rent	14,000			14,000
Travel	865			865
Utilities	2,978			2,978
TOTAL OPERATING EXPENSES	28,193			29,193
NET INCOME (LOSS)	$70,767			$70,814

Scott also mentioned the following:

• The expenses for dues and subscriptions were his country club membership dues for the year.
• $425 of the charitable contributions were made to a political action committee.
• Scott does not generate income from the sale of goods and therefore does not record supplies and wages as part of cost of goods sold.
• Scott placed a business auto in service on January 1, 2017 and drove it 3,824 miles for business, 3,250 miles for commuting, and 4,500 miles for nonbusiness purposes. His wife has a car for personal use. He maintains written records for the business use of the car.

Complete Schedule C for Scott showing Scott's net taxable profit from self-employment. Assume Scott has evidence to support his deductions. If required, only use the minus sign to indicate a net loss. When required, round amounts to the nearest dollar.