You interviewed a new client and these were the facts provided. Provide them with a brief explanation of tax reason for each.

Charles is a musician and music composer. He earned $$88,000$ as a musician and $$3500$ in

royalties from music that he composed. One room in his home $500$ sq ft out of $5000$ sq ft

home, is his studio and office. He paid $4$ quarterly estimates of $$12,000$ in total. His mileage

was $3500,$ gas cost $$1200,$ tolls $$50,$ parking $$65,$ car washes $$60,$ AAA membership $$120,$

business car insurance $$1900$ and depreciation this year on the car $$2200.$ His music

supplies are $$600,$ legal and accounting of $$2800.$ He hired an occasional music student for

$$500$ this year.