Stella is a single taxpayer and operates a self-employed business that provides pet-sitting services.The business is considered a sole proprietorship for income tax purposes and represents Stella's only source of income.In 2018, the

standard deduction amount was greater than Stella's total itemized deductions.Stella does not have any available tax credits nor did she make any estimated tax payments for her 2018 tax return.

Stella reports her income and expenses from the businessusing the cash method.Stella's automobile was used partially for business use and partially for personal use.She uses the IRS' optional standard mileage rate to compute her car

expenses related to the business.

Stella has retained contemporaneousdocumentation for all cash receipts and disbursements and uses an appon her phone to accurately track her business-related mileage.She has summarized the results in the table below: