Lew Started a Business Writing a Popular Syndicated Japanese Gardening

Lew started a business writing a popular syndicated Japanese gardening column in the current year and will report a profit for his first year.His results of operations are as follows: $$\begin{array} { l r } \text { Gross income } & \$ 38,000 \\\text { Travel expense } & 4,000 \\\text { Business suits, to visit magazine editors } & 1,000 \\\text { Transportation, } 884 \text { miles (at } 54.5 \text { cents per mile) } & 482 \\\text { Entertainment } & 800 \\\text { Subscription to bonsai and Japanese gardening magazines } & 500 \\\text { Gifts: } 8 \text { at } \$ 100 \text { each; } 2 \text { at } \$ 20 \text { each } & 840 \\\text { Rent and utilities for apartment, in total } & 10,000 \\( 15 \text { percent is used for a home office) } &\end{array}$$ What is the net income Lew should show on his Schedule C? Show the calculation of his taxable income.​ $\begin{array}{c}\begin{array}{lll} \text {Gross income}\\ \text {Expenses (describe each)}\\\\\\\\\\\\\\\\ \text {Taxable income}\end{array}\begin{array}{lll}\$\\\\\\\\\\\\\\\\\\\$\\\end{array}\end{array}$