Frank Is a Self-Employed Architect Who Maintains a Qualifying Office

question 30

Multiple Choice

Frank is a self-employed architect who maintains a qualifying office in his home. Frank has $80,000 gross income from his practice and incurs $72,000 in salaries, supplies, computer services, etc. Frank's mortgage interest and real estate taxes allocable to the office total $3,000. Other expenses total $9,000 and consist of depreciation, utilities, insurance, and maintenance. Frank's total office in home deductions are

• A)$3,000
• B)$5,000
• C)$8,000
• D)$9,000
• E)$12,000

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Definitions:

Dry Objective

A microscope lens used without the aid of immersion oil for lower magnification observation.

Hematologic Test

Laboratory analyses performed on blood samples to diagnose blood disorders or diseases.

Whole Blood

The total volume of plasma and formed elements, or blood in which the elements have not been separated by coagulation or centrifugation.

Blood Cells

Cells that circulate in the blood, comprising red blood cells, white blood cells, and platelets, each serving essential functions in the body.