This is a US based question. GAAP applies

Matt, a self-employed consultant, incurs the following business-related expenses in 2019: E: (Click the icon to view the employment-related expenses.) - Click the icon to view the standard deduction schedule.) Matt earned $146,000 of gross income from his consulting business and had $8,000 of interest and dividend income in 2019 before any of the above expenses are deducted. He has $21,000 of itemized deductions. Matt is married and files a joint return with his wife, Ali, who has no inc Read the requirements Requirement a. What is the amount of Matt's deduction for business-related expenses for 2019? Begin by selecting whether each of the following amounts are deductible for 2019, whether they are deductible for AGI or from AGI, and whether or not they are subject to any limitations. Actual automobile expenses Moving expenses deductible under Sec. 217 Entertainment expenses Travel expenses (excluding meals) Business meals Professional dues and subscriptions Deductible for AGI Deductible for AGI subject to a 50% disallowance Deductible from AGI Deductible from AGI subject to a 50% disallowance Not deductible