Taxpayer uses the automatic mileage method to compute his automobile expense for the year. If he drove his car 15,000 miles to travel to clients and 5,000 miles on weekends for personal use, he would calculate his auto deduction based on how many miles? 15,000

	Jack travels on business in the United States and is away from home overnight. He is away for 5 days and nights and spends 4 days on business and one day sightseeing. He incurred the following expenses: Airfare $1,000 Hotel ($300 per day) $1,500 Meals at restaurant ($100 per day) $500 Car service to and from the airport $250 Jack is a self-employed CPA. He can deduct a total business expense for this trip of:

	Sally is a self-employed lawyer and takes continuing education courses to maintain her license. She paid $450 to attend a course on the latest laws regarding preparing wills. The cost of the course is: