Note: This problem is for the 2018 tax year. David R. Ella M. Cole (ages 39 and 38, respectively) are husban wife who live at 1820 Elk Avenue, Denver, CO 80202. is a self-employed consultant specializing in retail management, and Ella is a dental hygienist for a chain dental clinics. ? David earned consulting fees of $145 in 2018. He maintains his own office and pays for all business expenses. The Coles are adequately covered b medical plan provided by Ella's employer but have cho to participate in its 401(k) retirement plan. ? David employment-related expenses for 2018 are summarized below. Airfare $8,800 5,000 Lodging Meals (during tra status) Entertainment Ground transportation (e.g., limo rental cars, and taxis) Business gifts Office supplies (includes postage, overnight delivery, and copying) 4,8 3,600 800 900 1,500 The entertainment involved taking clients to sporting and musical events. The business gif consisted of $50 gift certificates to a national restauran These were sent by David during the Christmas holiday 18 of his major clients. In addition, David drove his 20 Ford Expedition 11,000 miles for business and 3,000 fo personal use during 2018. He purchased the Expedition