Scott Butterfield is self-employed as a CPA. He uses the cash method of accounting, and his Social Security number is 644-47-7833. His principal business code is 541211. Scott's CPA practice is located at 678 Peso Dr., La Mesa, CA 92041. During 2013, Scott had the following income and expenses:

Fees from CPA practice......................................................$128,250

Expenses:

Car mileage (3,173 business miles) ..........................................1,793

Business insurance.................................................................870

Office expense...................................................................3,450

Rent on office space............................................................8,400

City business license...............................................................150

Travel expense...................................................................4,100

Meals and entertainment.......................................................4,780

Utilities...........................................................................1,625

Wages of secretary............................................................25,700

Scott placed his car in service on January 1, 2008. This year, he commuted 2,000 miles in it and drove it 4,000 miles for non-business purposes. His wife has a car for personal use.

Complete Schedule C on Pages 3-41 and 3-42 for Scott showing Scott's net income from self-employment.