Monique is a self-employed manufacturer’s representative (i.e., an independent contractor) who solicits business for numerous clients and receives a commission based on sales. She incurs the following expenditures during the current year:

a. Which of the expenditures listed above (if any) are deductible by Monique for 2023?

b. Are each of these items classified as for AGI or from AGI deductions?

c. How would your answers to Parts a and b change if Monique were an employee rather than self-employed and none of the expenses were reimbursed by her employer?

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Airfare and lodging while away from home overnight $ 4,000 Business meals while traveling at which business is discussed 1,000 Local transportation costs for automobile, parking, tolls, etc. (business-related) 2,000 Commuting expenses 1,000 Local entertainment of customers 2,000 Total $10,000