Question: Joel is a cash - basis, self - employed chimney sweep. He always claims actual expenses for his 2 0 1 4 F 1 5

Joel is a cash-basis, self-employed chimney sweep. He always claims actual expenses for his 2014 F150 truck. In 2022, his emissions test was due on April 1. The cost of the test was $83. However, he forgot to do this before the deadline, and he had to pay a fine of $225 for failing to fulfill this obligation on time. How much is he able to deduct for the emissions expenses for this vehicle for 2022?

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