Requirement b$.$ Would your answer to Part a change if Nicole's net income from consulting were only $ $3$ comma $835$ for the$$ year? $($Nicole is electing to use the$$ "actual expenses" rather than the$$ "safe harbor"$$ method.$)$

Yes. The answer to Requirement a would change

$$if Nicole's income were only $ $3$ comma $835$ for the year.

Part $3$

Under this revised fact pattern Nicole can deduct the following. List the deductible expenses in the correct order using the rules of Reg. Sec.$1\mathrm{.}280$A$-3.$