On July 1, 2013, Leonard purchased office equipment at a cost of $12,350, which included $500 in sales tax and $200 in shipping charges.
Leonard is an attorney, and his business had a net income of $6,000 before considering any depreciation expenses (he's apparently not a very good attorney). He has no other income or expenses for the year. What is the maximum amount that Leonard may deduct for 2013?