Which of the following can be claimed as a business expense on Joanne's Schedule C?

In the context of business expenses that can be claimed on a Schedule C, tolls are considered a legitimate expense incurred while conducting business activities. When a self-employed individual travels for business purposes, any costs associated with transportation, including tolls, can be deducted. This is important because it allows business owners to recover costs associated with necessary travel to meet clients, attend meetings, or perform job-related duties.

Other potential expenses listed, such as professional development courses, office furniture, and advertising expenses, have their own set of requirements and conditions under which they can be deducted on a Schedule C. For instance, professional development courses may only be deductible if they maintain or improve skills related to the business rather than being considered personal development; office furniture typically requires capitalization and depreciation rather than direct expense deduction; and advertising expenses are indeed deductible, but only if they can be clearly defined as promotional costs for the business. Thus, while those options may also represent legitimate business expenses, tolls provide a straightforward example of an expense that can be directly claimed without additional qualifications or stipulations.