This question relates to Schedule C of Tax Form 1040 for the year 2020. Assume John owns a proprietorship that does software consulting. During the year Johns revenues were $23,000 and he incurred the following expenses. On which lines of Schedule C would the expenses be reported?

Insurance $700

Software rentals $5,400

Journals and magazines $150

Training seminars $1,200

Supplies $1,300

Accounting fees $600