Question - In 2013, Micah Johnson (SSN 000-22-1111) incurs the following unreimbursed employee business expenses:
Airplane and taxi fares $ 4,000
Lodging away from home 5,000
Meals while away from home 1,000
Automobile expenses (related to 100% of the use of his personal automobile):
Gasoline and oil 8,500
Repairs 1,000
Insurance 900
Depreciation 1,775
Parking and tolls (includes only business use) 100
Total 22,275
Johnson receives a $7,800 reimbursement for the travel expenses. He did not receive any reimbursement for the auto expenses. He uses his personal automobile 80% for business use and placed his current automobile in service on October 1, 2009. Total business miles driven during the year (evenly throughout the year) amount to 26,400, his commuting miles in 2013 amount to 2,000, and other personal miles amount to 4,600 miles. Johnson's AGI is $60,000, and he has no other miscellaneous itemized deductions.
Calculate Johnson's expense deduction using the 2013 Form 2106 (Employee Business Expenses) based on actual automobile expenses and other employee business expenses.