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 12/31/2022
	Current Period		Prior Period
	1/1/2022 to 12/31/2022	1/1/2021 to 12/31/2021
REVENUES
Tax Services	$76,124		$75,067
Accounting Services	49,081		48,860
Other Consulting Services	10,095		10,115
TOTAL REVENUES	135,300		134,042
COST OF SERVICES
Salaries	35,000		30,100
Payroll Taxes	3,098		2,387
Supplies	1,302		1,548
TOTAL COST OF SERVICES	39,400		34,035
GROSS PROFIT (LOSS)	95,900		100,007
OPERATING EXPENSES
Advertising and Promotion	250		350
Business Licenses and Permits	300		250
Charitable Contributions	400		275
Continuing Education	500		300
Dues and Subscriptions	2,800		3,500
Insurance	900		875
Meals and Entertainment	4,400		5,500
Office Expense	200		150
Postage and Delivery	100		50
Printing and Reproduction	50		100
Office Rent	12,000		14,000
Travel	900		865
Utilities	3,000		2,978
TOTAL OPERATING EXPENSES	25,800		29,193
NET INCOME (LOSS)	$70,100		$70,814

Scott also mentioned the following:

• The expenses for dues and subscriptions were his country club membership dues for the year.
• $400 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, 2019 and drove it 4,000 miles for business (equally over the course of the year), 3,250 miles for commuting, and 4,500 miles for nonbusiness purposes. No business expenses for the car are included above. Scott wishes to use the standard mileage method. His wife has a car for personal use.
• Meals and Entertainment expense includes $2,500 related to golf greens fees for entertaining clients, $1,000 for business meals provided by restaurants, and $900 for the bagels and doughnuts once a month for all employees.

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.