Using 2019 IRS forms and the information below, William is 53 and Joyce is 51. William is a manager for ABC Corporation, a firm that manufactures and distributes widgets. Joyce is a self-employed author of childrens books. The taxpayer wish to minimize their tax by deferring income and accelerating deductions when possible.

Joyce makes 4 business trips, each 3 days long, to meet with various publishers. For shorter trips that are closer to home she either drives or takes the train and returns on the same day. In December 2019, Joyce receives an advance on her next book. Under the contract, Joyce is scheduled to begin work on the book the following February, and must have it completed by November. The taxpayers have 2 telephone lines in their home, one of which is used for her business. The information on Joyces business is listed below.

Royalty: West Publishing 10000 Publishers Advance 5000 Office Supplies 200 Train Tickets 700 Airfare 2000 Lodging 2500 Meals 1000 Telephone $ 800 (of which $30/month is for extra phone line)

Calculate the amount of tax can be deducted