amounts do not reflect any income items described below. Joseph's employer withheld all payroll tastes it was required to withhold. The entire Cohen family was covered by minimum essential health insurance during each month in 213. The insurance was provided by Joseph's employer, Alternative Energy. Diana Cohen received the following revenue during the year [she uses the cash method of accounting]. Consulting revenue reported to her on a Form ESQ-MISC, Box 2 Highend Retail $32,001] Jensen's Health Products $8,5 Strategic Solution 5 $3,250 Board of director compensation reported to her on a Form lUSSMISC, Box 2 Natural Sunshine, Inc. $,SDD In each of these self-employment endeavors, Diana is an active participant, and both activities are considered specified service trades or businesses for purposes of the Qualified Business Income Deduction. Assume both activities qualify as a trade or business. During the year, Diana paid the following business expenses for each activity: Consultant- related: Airfare Hotel Meals Parking $2,9fl $1,451] $351!] $32!] Diana drove 29D business miles for her consulting- related activities {she has documentation to verify} Board of Director-related: Meals Hotel $124 $225 Diana drove 315 business miles for her board of director activities (she has documentation to verify] Neither of Diana's business activities required the filing of FormEs} 1099 to report payments she made during the tax year. In addition, Ms. Cohen drove a 21 Lexus purchased on January 1, 2016 for all her business mileage. She drove the vehicle a total of l,l]5 miles during the year for all purposes. Diana has