Write a one-page memo to your professor regarding your firm’s client Mike Movinski. Mr. Movinski just move to town in 2019 and started working for UBER in 2020. He received a 1099-NEC from Uber for work in 2020 for $20,000. He also performed driving work for neighbors and received $3,000 in cash. In general, what type of deductions can he take for his work at driver work and how much should he report for his gross income?