A taxpayer , who is a full-time computer programmer enjoys wool crafting in their free time and occasionally sells their items to friends and family via word-of-mouth advertising. The following facts pertain to the taxpayer's sole proprietorship: Year 9 ($3000), Year 10 $10000, year 11 ($1000), year 12 ($1700), and year 13 $5000. In year 14, th taxpayer gave out 20 miniature Merino wool vest keychains to family and 30 keychains to coworkers. Each keychain costs $10 to ship to its respective recipient. What amount of shipping expense, if any, from the keychains can the taxpayer include on the year 14 Schedule C