Chapter 3, Problem 16P

Cooper and Brandy are married and file a joint income tax return with two separate Schedule Cs. Cooper is an independent security specialist who spent $395 on uniforms during the year. His laundry expenses for the uniforms were $175 for this year, plus $65 for altering them. Brandy works as a drill press operator and wears jeans and a work shirt on the job, which cost $175 this year. Her laundry costs were $50 for the work clothes. Brandy is also required by state regulators to wear safety glasses and safety shoes when working, which cost a total of $115.

1. How much is Cooper's total deduction on his Schedule C for special clothing and uniforms?

$_____________

2. How much is Brandy's total deduction on her Schedule C for special clothing and uniforms?

$_______________