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b. Stock and inventory, including the actual amount plus tax ofa product purchased for resale; c. Interest paid as part of an installment payment for the purchase of income-producing real estate; capital assets; equipment and/or machinery, and other durable goods, and the tax paid on the property;

d. Insurance premiums, taxes, assessments, and utilities on income producing property. When part of the family’s home is used as the place of business, the percentage of the home used for the business, and the cost of that percentage of the mortgage interest, insurance, taxes, and utilities can be allowable costs of doing business. To get this allowance, the family must document, as separate and identifiable, the costs on that portion of the home used in the business. Guidelines for the business use of the home can be found in IRS publication 587;

e. Service, maintenance, and repair of business property and business equipment;

f. Rental costs of business property and businessequipment;

g. Business supplies;

h. Costs for business advertisement;

i. Licenses and permit fees;

j. Legal and professional fees, such as fees to lawyers, and accountants;

k. Business travel, including costs incurred by the self-employed individual and employees to travel outsidestheir community: • To sell goods or services; • Purchase business equipment; and • Seek repair for businessequipment. • If combining business with non-business while outside their community, only the portion of the travel costs attributable to the business are considered;

l. Vehicle maintenance and repairs. Allowable costs for vehicles used fifty percent (50%) or more of the time for the business include: gas; oil; registration and licensing fees; and replacement of worn items such as tires. When a vehicle is used less than fifty percent (50%) of the time for the business a