Lisa is a licensed CPA in Texas who works part-time on a consulting basis. Her major clients are real estate developers (both residential and commercial). Because she limits her engagements, she does not have a separate office but does her work at the client's premises or in her office at home (see item 4 below). Her business expenses for 2019 are summarized below: Supplies $4,000 Legal $5,000 CPA license fee $1,500 Subscriptions to professional journals $3,500 Dues to professional organizations--- $1,250 10% relates to lobbying and PAC contributions Purchase of a new computer for the office $5,000 Volunteer teacher at a local university-the fair market value of the time that she spends is- $20,000 She would have been billing clients an equivalent amount In addition, she drove the family Acura (purchased on June 7, 2016) 15,000 miles on her job assignments. Regarding the Acura, Lisa uses the automatic mileage method for tax deduction purposes. She drove the car for 25,000 miles during the year.