Trish Himple owns a retail family clothing store. Her store is located at 4321 Heather Drive, Henderson, NV 89002. Her employer identification number is 95- 1234321 and her Social Security number is 123-45-6789. Trish keeps her books on the cash basis. The income and expenses for the year are:

Gross sales			$350,000
Returns and allowances			15,000
Expenses:
Beginning inventory (at cost)	$ 85,000
Add: purchases	100,000
Cost of goods available for sale	$185,000
Less: ending inventory (at cost)	72,000
Cost of goods sold			$113,000
Rent			29,000
Insurance			3,000
Legal and accounting fees			5,000
Payroll			60,000
Payroll taxes			5,000
Utilities			2,200
Office supplies			800
Advertising			6,000

The truck is not considered a passenger automobile for purposes of the luxury automobile limitations.

Trish also has a qualified home office of 250 sq. ft. Her home is 2,000 sq. ft. Her 2017 purchase price and basis in the home, not including land, is $100,000 (the homes market value is $150,000). She incurred the following costs in 2022 related to the entire home:

Utilities	$3,000
Cleaning	1,000
Insurance	1,100
Property taxes	2,000

Required: For tax purposes, Trish elected out of bonus depreciation in all years except 2022. She did not elect immediate expensing in any year. The tax lives of the assets are the same as the book lives shown in the fixed asset schedule above. Complete Trishs Schedule C, Form 8829, and Form 4562.

• Make realistic assumptions about any missing data.
• Enter all amounts as positive numbers.
• If an amount box does not require an entry or the answer is zero, enter "0".
• If required round any dollar amount to the nearest dollar.

Trishs bookkeeper has provided the following book-basis fixed asset rollforward:

Himple Retail Fixed Asset Rollforward 12/31/2022 (book basis)
		DEPR		COST		2020	2021	2022		ACCUM		NET BOOK
ASSET	IN SERVICE	METHOD	LIFE	BASIS		DEPR	DEPR	DEPR		DEPR		VALUE
CASH REGISTER	8/15/2020	SL	5	10,000.00		833.33	2,000.00	2,000.00		4,833.33		5,166.67
2020 TOTAL ADDITIONS				10,000.00		833.33	2,000.00	2,000.00		4,833.33		5,166.67
RETAIL FIXTURES	6/21/2021	SL	7	5,500.00			458.33	785.71		1,244.04		4,255.96
FURNITURE	6/12/2021	SL	7	4,100.00			341.67	585.71		927.38		3,172.62
2021 TOTAL ADDITIONS				9,600.00		-	800.00	1,371.42		2,171.42		7,428.58
TOTAL				19,600.00		833.33	2,800.00	3,371.42		7,004.75		12,595.25
DELIVERY TRUCK	10/1/2022	SL	5	38,000.00				1,900.00		1,900.00		36,100.00
DESK AND CABINETRY	6/1/2022	SL	7	12,000.00				1,000.00		1,000.00		11,000.00
COMPUTER	6/1/2022	SL	5	3,000.00				350.00		350.00		2,650.00
2022 TOTAL ADDITIONS				53,000.00		-	-	3,250.00		3,250.00		49,750.00
TOTAL				72,600.00		833.33	2,800.00	6,621.42		10,254.75		62,345.25

Please help me determine what goes on Line 13 of Schedule C.

1ULA EAPCIDCEA