 Here we are in our example form 1040, populated with LASERT tax soft, where you don't need tax soft to follow along, but it's a great tool to run examples with our starting scenario, the single filer, Mr. Anderson, no dependence. We've got the 100,000 W2 income, the 12,950 standard deduction, getting us down to the 87,050 bottom line. We're mirroring that over on our Excel worksheet formula, the tax formula, the 100, the 12,950, the 87,050, second page of the W2, the software calculating the tax 14774, withholding 15,000, gets us down to that 226, which we're mirroring over here. Our major focus, however, is on the first half of the calculation to get down to this basically taxable income. We're gonna go to schedule one now, and we're gonna go to page two of schedule one, page two of schedule one. We're focused here on certain business expenses of reservists performing artists and fee-based government officials. Now you'll note we're attaching the form 2106 is where we typically go here. Remember the general outline being that a deduction kind of makes sense from an income tax statement or format, an income tax system, if it's something that needed to be consumed in order to generate revenue, so we tax people on the net income in essence, as opposed to gross income, we could see that most clearly on say a Schedule C type of business where we have in essence and income statement, income minus expenses, expenses being in essence deductions, getting down to the net income. We don't see that as clearly on say a W2 type of form because the idea being that the employer is the one that's taking care of the expenses, and therefore they're trying to make it really easy of that way, right? They're trying to force the employer to take care of the expenses and so on, and then we don't have all these deductions and whatnot in that situation. It used to be that if you itemized, then if you had some deductions that you were taking in order to generate your revenue, even though you were W2 employee, that you might be able to take some of those deductions if you had the capacity to itemize, which seemed a little bit unfair because that would only benefit people that have enough money that they're actually itemizing and whatnot, so it seems, so they kind of reduce that a lot. So you might still hear people saying or asking about that kind of scenario, and they've kind of removed that, which kind of makes sense to me, given the fact that most people are gonna be taking the standard deduction, and so that's the general idea. So that's what might come up often time. They've limited the amount of W2 employees to be able to take the business deductions, and that might make it easier or possibly be more beneficial to the lower income side of things because they're gonna be taking the standard deduction anyways.