Lew started a business writing a popular syndicated Japanese gardening column the current year (2015) will report a profit for his first year. His results of operations are as follows ; (Use schedule C). Gross income $38000, travel expense $4000, Business Suits, to visit magazine editors $4000, Transportation, 838 miles (at 57.5 cents per mile) 482, Entertainment 800, subscription to bonsai and Japanese gardening magazines 500, Gifts 8 @ $100 each, 2 @ 20 each $840, Rent and utilities for apartment , in total $10,000 ( 15 percent is used for a home office) What is the net income Lew should show on his schedule C?