Crystal Operates a Business That Provides Typing and Delivery Services

question 98

Essay

Crystal operates a business that provides typing and delivery services. This year, Crystal spent $2,600 to purchase special shirts that identify her employees and provide some notoriety for her business. The shirts are especially colorful and include logos on the front pocket andthe back. Besides salary payments, Crystal also compensates her employees by offering to pay whole life insurance premiums for any that want to provide insurance coverage for their beneficiaries. This year, Crystal paid $5,500 in life insurance premiums. What amount of these payments can Crystal deduct? Crystal is on the cash method and calendar year.

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Definitions:

MHC Class I

Molecules found on the surface of all nucleated cells that present peptide fragments to immune cells, playing a critical role in the immune response to infections.

T Helper Cells

A kind of T cell crucial to the immune system, it aids in activating B cells for antibody production and enables macrophages to eliminate consumed microorganisms.

Interleukin-1 Receptor

A type of protein that binds interleukin-1, playing a crucial role in mediating inflammatory responses.

IgA

An antibody essential to the immune function of mucosal surfaces.