Unsubstantiated Expenses Your client, Randy Ross, owns a business that sells hinges, brackets, and fuses used in the manufacturing of machinery. Randy spends a large amount of time traveling to various locations to sell his product. In the current year, the warehouse that Randy uses to store inventory and maintains his office burned to the ground. Randy has lost all original records to substantiate his expenses. He has been able to obtain some receipts for purchases from vendors, but he has limited substantiation for his travel and business meals. His backup computer reflects $28,500 for travel and $6,300 for business meals. 

What is your obligation in this? 

Can you rely on the information provided by Randy?