a. $200 in attorney’s fees for title searches on a new property Sam has acquired.
b. $450 in legal fees in an action brought to collect back rents.
c. $500 to his CPA for the preparation of his federal income tax return. $400 is for the preparation of Schedule C (Profit or Loss from Business).
d. $300 in attorney’s fees for drafting a will.
e. $250 in attorney’s fees in an unsuccessful attempt to prevent the city from rezoning the area of the city where several of his office buildings are located.