What amount and where on 2018 draft forms does this go?

Joyce's office is located in a separate room in the house and occupies 35 square feet. The total square footage of the house is 2,500. The Schnappaufs purchased the home on July 7, 2004 for $70,000 The local practice is to allocate 10% of the purchase price to land. The depreciation percentage for the office is 0.02564. When Joyce started her business on January 1, 2010, the fair market value of the house was $108,000. The total household expenses for 2018 are as follows: Heat: 2170 Insurance: 1480 Electricity: 740 Repairs to kitchen: 3100 Cleaning: 1560.

Depreciation and Amortization (Including Information on Listed Property) Attach to your tax return. Go to www.irs.gov/Form4562 for instructions and the latest information. Fom 4562 OMB No. 1545-0172 2017 Attachment Department of the Treasury Internal Revenue Service uence No. 179 Names) shown on retum Business or activity to which this form relates Identifying number Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part l 2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2 3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . .. . . 3 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . .........4 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0- If married filing separately, see instructions 5 (a) Description of property (b) Cost (business use only) (c) Elected cost 7 Listed property. Enter the amount from line 29 . 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 9 Tentative deduction. Enter the smaller of line 5 or line 8 10 Carryover of disallowed deduction from line 13 of your 2016 Form 4562. 10 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) 11 12 Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11 13 Carryover of disallowed deduction to 2018. Add lines 9 and 10, less line 1213 Note: Don't use Part II or Part Part Il 14 Special depreciation allowance for qualified property (other than listed property) placed in service 7 . . zero) lneseinstuct 12 N1 Caryover of disalloed d lines 9 and 10, but dnt below for listed Instead, use Part V Special Depreciation Allowance and Other Depreciation (Don't include listed pro ee instructions during the tax year (see instructions)...... 14 15 Property subject to section 1680(1) election . 16 Other depreciation (including ACRS Part III 15 16 MACRS Depreciation (Don't include listed e instructions Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2017.......17 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here Section B-Assets Placed in Service During 2017 Tax Year Using the General Depreciation System and year (c) Basis for depreciation (a) Classification of property placed in (d) Recovery s00 19a 3- b 5 d 10-year e 15-year prope f 20-year prope 25-year h Residential rental 25 SVL SVL SVL SVL SVL 27.5 yrs. property i Nonresidential real 27.5 39 Section C-Assets Placed in Service During 2017 Tax Year Using the Alternative Depreciation System 20a Class life b 12-year SVL SVL 40-year Part IV 21 Listed property. Enter amount from line 28 21 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter Summary (See ee instructions.) here and on the appropriate lines of your retum. Partnerships and S corporations- see instructions . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2017) 2 Form 4562 Part V Listed Property (Include automobiles, certain other vehicles, certain aircraft, certain computers, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A-Depreciation and Other Information 24a Do you have evidence to support the business investment use claimed? Business/ ution: See the instructions for limits for er automobiles Yes No 24b If "Yes, is the evidence written?YesNo Basis for depecatiR Type of property (listDate placed Recovery Method/ Elected section 179 Cost or other basis (business/investment vehicles first) periodConvention use only) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use (see instructions) . 25 used more than 50% in a qualified business use: 27 used 50% or less in a qualified business use SL- SL- 28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 29 Add amounts in column(, line 26. Enter here and on line 7, page 1 . Section B-Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. (f ehicle 6 Total business/investment miles driven duringVehicle 1 ehicle 2 Vehicle 3 30 Vehicle4 Vehicle 5 the year (don't include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) 33 Total miles driven during the year. Add 34 Was the vehicle available for personal YesNo YesNo Yes No YesNo Yes NoYes No 35 Was the vehicle used primarily by a more than 5% owner or related person? Is another vehicle available for . . 36 nal use? Section C-Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't more than 5% owners or related persons (see instructions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No your employees? . 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1 % or more owners . . 39 Do you treat all use of vehicles by employees as personal use? use of the vehicles, and retain the information received? Note: . . 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the 41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) Part VI . r answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles Amortization (f Date amortization Description of costs Amortizable amount Code section period or Amortization for this year 42 Amortization of costs that begins duri r 2017 tax see instructions 43 Amortization of costs that began before your 2017 tax year. 44 Total. Add amounts in column (). See the instructions for where to .........43 Form 4562 (2017) Depreciation and Amortization (Including Information on Listed Property) Attach to your tax return. Go to www.irs.gov/Form4562 for instructions and the latest information. Fom 4562 OMB No. 1545-0172 2017 Attachment Department of the Treasury Internal Revenue Service uence No. 179 Names) shown on retum Business or activity to which this form relates Identifying number Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part l 2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2 3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . .. . . 3 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . .........4 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0- If married filing separately, see instructions 5 (a) Description of property (b) Cost (business use only) (c) Elected cost 7 Listed property. Enter the amount from line 29 . 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 9 Tentative deduction. Enter the smaller of line 5 or line 8 10 Carryover of disallowed deduction from line 13 of your 2016 Form 4562. 10 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) 11 12 Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11 13 Carryover of disallowed deduction to 2018. Add lines 9 and 10, less line 1213 Note: Don't use Part II or Part Part Il 14 Special depreciation allowance for qualified property (other than listed property) placed in service 7 . . zero) lneseinstuct 12 N1 Caryover of disalloed d lines 9 and 10, but dnt below for listed Instead, use Part V Special Depreciation Allowance and Other Depreciation (Don't include listed pro ee instructions during the tax year (see instructions)...... 14 15 Property subject to section 1680(1) election . 16 Other depreciation (including ACRS Part III 15 16 MACRS Depreciation (Don't include listed e instructions Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2017.......17 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here Section B-Assets Placed in Service During 2017 Tax Year Using the General Depreciation System and year (c) Basis for depreciation (a) Classification of property placed in (d) Recovery s00 19a 3- b 5 d 10-year e 15-year prope f 20-year prope 25-year h Residential rental 25 SVL SVL SVL SVL SVL 27.5 yrs. property i Nonresidential real 27.5 39 Section C-Assets Placed in Service During 2017 Tax Year Using the Alternative Depreciation System 20a Class life b 12-year SVL SVL 40-year Part IV 21 Listed property. Enter amount from line 28 21 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter Summary (See ee instructions.) here and on the appropriate lines of your retum. Partnerships and S corporations- see instructions . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2017) 2 Form 4562 Part V Listed Property (Include automobiles, certain other vehicles, certain aircraft, certain computers, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A-Depreciation and Other Information 24a Do you have evidence to support the business investment use claimed? Business/ ution: See the instructions for limits for er automobiles Yes No 24b If "Yes, is the evidence written?YesNo Basis for depecatiR Type of property (listDate placed Recovery Method/ Elected section 179 Cost or other basis (business/investment vehicles first) periodConvention use only) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use (see instructions) . 25 used more than 50% in a qualified business use: 27 used 50% or less in a qualified business use SL- SL- 28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 29 Add amounts in column(, line 26. Enter here and on line 7, page 1 . Section B-Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. (f ehicle 6 Total business/investment miles driven duringVehicle 1 ehicle 2 Vehicle 3 30 Vehicle4 Vehicle 5 the year (don't include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) 33 Total miles driven during the year. Add 34 Was the vehicle available for personal YesNo YesNo Yes No YesNo Yes NoYes No 35 Was the vehicle used primarily by a more than 5% owner or related person? Is another vehicle available for . . 36 nal use? Section C-Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't more than 5% owners or related persons (see instructions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No your employees? . 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1 % or more owners . . 39 Do you treat all use of vehicles by employees as personal use? use of the vehicles, and retain the information received? Note: . . 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the 41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) Part VI . r answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles Amortization (f Date amortization Description of costs Amortizable amount Code section period or Amortization for this year 42 Amortization of costs that begins duri r 2017 tax see instructions 43 Amortization of costs that began before your 2017 tax year. 44 Total. Add amounts in column (). See the instructions for where to .........43 Form 4562 (2017)