Ragnhild A. Westby - Page 74

                                       - 74 -                                         
                         Year                Amount                                   
                         1987                $355                                     
                         1988                6,424                                    
                         1989                3,343                                    
                         1990                2,427                                    
               Mr. Aunan’s workpapers reveal that the following entries               
          comprised the deducted amounts:                                             
               (a) For 1987, parking expenses of $35 and miscellaneous                
          expenses of $320, for a total deducted of $355;                             
               (b) for 1988, travel expenses of $9 and miscellaneous                  
          expenses of $6,415, for a total deducted of $6,424;                         
               (c) for 1989, miscellaneous expenses of $2,878 and $465, for           
          a total deducted of $3,343;                                                 
               (d) for 1990, miscellaneous expenses of $2,398 and parking             
          expenses of $29, for a total deducted of $2,427.                            
               Our review of the record reveals the following:                        
               (a) During 1987, petitioner paid the following Schedule C              
          expenses that have not been previously allocated in this analysis           
          to any other Schedule C category:                                           

















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