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Chris Opens a Chiropractic Office in Houston on January 1

Question 38

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Chris opens a chiropractic office in Houston on January 1, 2016. In 2016, Chris drives a total of 4,200 miles from his office to clients' homes to do chiropractic adjustments. In addition, he drives a total of 3,000 miles for commuting between his home and his office in 2016. He elects to use the standard mileage method. On January 1, 2016, Chris purchases an annual subscription to a chiropractic journal for $200 and a 1-year medical reference service for $500. Calculate Chris's deduction for the above items for the 2016 tax year.

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