Cooper and Brandy are married and file a joint income tax return with two separate Schedule Cs. Cooper is an independent security specialist who spent $395 on uniforms during the year. His laundry expenses for the uniforms were $175 for this year, plus $65 for altering them. Brandy works as a drill press operator and wears jeans and a work shirt on the job, which cost $175 this year. Her laundry costs were $50 for the work clothes. Brandy is also required by state regulators to wear safety glasses and safety shoes when working, which cost a total of $115. How much is their total deduction on their Schedule Cs for special clothing and uniforms? $.

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Profit or Loss From Business (Sole Proprietorship) Go to www.irs.gov/Schedulec for instructions and the latest information. Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. SCHEDULE C (Form 1040) OMB No. 1545-0074 2018 Attachment Sequence No. 09 Department of the Treasury Internal Revenue Service (99) Name of proprietor Social security number (SSN) B Enter code from instructions A Principal business or profession, including product or service (see instructions) DRAFT AS OF #2,2018· Business name. If no separate business name, leave blank. Employer ID number (EIN) (see instr.) Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) OCash Did you "materially participate" in the operation of this business during 2018? If "No." see instructions for limit on losses If you started or acquired this business during 2018, check here Did you make any payments in 2018 that would require you to file Form(s) 1099? (see instructions) If "Yes," did you or will you file required Forms 1099? Part I Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the "Statutory employee" box on that fom was checked Retums and allowances 3 Subtract line 2 from line 1 Cost of goods sold (from line 42) (3) D Other (specify) (2) DAccrual O Yes No Yes No Yes O No EBONOT FILE 3. Gross profit. Subtract line 4 from line 3 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6. Gross income. Add lines 5 and 6 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising . 9 Car and truck expenses (see Office expense (see instructions) Pension and profit-sharing plans 8. 18 18 19 19 instructions). 20 Rent or lease (see instructions): a Vehicles, machinery, and equipment 20a b Other business property Repairs and maintenance. Supplies (not included in Part III) Taxes and licenses. 10 Commissions and fees 10 11 Contract labor (see instructions) 11 · 20b 12 Depletion Depreciation and section 179 expense deduction (not included in Part I) (see instructions). .. Employee benefit programs (other than on line 19). 12 21 21 13 22 22 23 23 13 24 Travel and meals: 14 a Travel. 24a 14 b Deductible meals (see 15 Insurance (other than health) 15 instructions). 24b 16 Interest (see instructions): a Mortgage (paid to banks, etc.) ь other Legal and professional services 25 Utilities 25 Wages (less employment credits). 16a 26 26 16b 27a Other expenses (from line 48) . 27a 17 17 b Reserved for future use 27b Total expenses before expenses for business use of home. Add lines 8 through 27a Tentative profit or (loss). Subtract line 28 from line 7. . . 28 28 29 29 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of: (a) your home: Use the Simplified and (b) the part of your home used for business: Method Worksheet in the instructions to figure the amount to enter on line 30 Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, 30 31 line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 31 • If a loss, you must go to line 32. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). • If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. • If you checked 32b, you must attach Form 6198. Your loss may be limited. 32a All investment is at risk. 32b Some investment is not at risk. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P Schedule C (Form 1040) 2018