David R$.$ and Ella M$.$ Cole $($ages

$39$ and $38,$ respectively$)$ are husband and wife who live at $1820$ Elk Avenue, Denver, CO $80202.$ David is a selfemployed consultant specializing in retail management, and Ella is a dental hygienist for a chain of dental clinics.

David earned consulting fees of $$145,000$ in $2023.$ He maintains his own office and pays for all business expenses. The Coles are adequately covered by the medical plan provided by Ella's employer but have chosen not to participate in its $401($k$)$ retirement plan.

David's employmentrelated expenses for $2023$ are summarized below.

Airfare,$$8,800$

Logding $4,990$

Meals

David R$.$ and Ella M$.$ Cole $($ages

$39$ and $38,$ respectively$)$ are husband and wife who live at $1820$ Elk Avenue, Denver, CO $80202.$ David is a selfemployed consultant specializing in retail management, and Ella is a dental hygienist for a chain of dental clinics.

David earned consulting fees of $$145,000$ in $2023.$

He maintains his own office and pays for all business expenses. The Coles are adequately covered by the medical plan provided by Ella's employer but have chosen not to participate in its $401($k$)$ retirement plan.

David's employmentrelated expenses for $2023$ are summarized below.

$\backslash$table$[[$Airfare$,$$$8,800$