As a painting contractor, Roger had gross receipts of $10,953 and supply expenses of $1,675. His written mileage log shows he drove 1,564 business miles during the first six months of the year, and he uses the standard mileage rate to determine his driving expenses.

How much can Roger deduct for his total business expenses? Remember to round off your answer to the nearest dollar.

For this activity, use the standard mileage rate of 50.5 cents per mile to determine Roger's deductible driving expenses for the entire year.

Click here if you need to open the Schedule C Instructions to refer to the standard mileage rate.