Charles Is a Self-Employed CPA Who Maintains a Qualifying Office

question 67

Multiple Choice

Charles is a self-employed CPA who maintains a qualifying office in his home.Charles has $110,000 gross income from his practice and incurs $88,000 in salaries,supplies,computer services,etc.Charles's mortgage interest and real estate taxes allocable to the office total $10,000.Other expenses total $14,000 and consist of depreciation,utilities,insurance,and maintenance.What is Charles' total home office expense deduction?

• A)$10,000
• B)$14,000
• C)$22,000
• D)$24,000

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Definitions:

Primary Teeth

are the first set of teeth in human development, often referred to as baby teeth or milk teeth, critical for chewing, speaking, and keeping space for permanent teeth.

Facial Bones

The bones that structure the human face, including the jaw, cheekbones, nasal bones, and forehead.

Permanent Teeth

The set of teeth that replace primary (baby) teeth and are intended to last throughout an individual's lifetime.

Physical Activity

Any body movement produced by skeletal muscles that requires energy expenditure, including exercise and activities undertaken while working, playing, or doing household chores.