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flat rate per mile, based on the current Internal Revenue Service (IRS) Standard Mileage Rate, is allowed which compensates for all business related costs. The current IRS mileage rate can be accessed at: https://www.irs.gov. The self- employed individual is responsible for providing acceptable documentation of the business-related mileage;

m. Purchase of non-durable items; and/or n. Any expense judged by the Designee using prudent person judgment to be reasonable and necessary to the efficient and profitable operation of the business.

4. Additional Allowable Costs for Self-Employed Fishermen Allowable costs of doing business for a self-employed fisherman include all those applicable to the individual from section 4060-2 C. 3 Allowable Costs of Doing Business and the following as applicable: a. Boat engine fuel and oil;

b. Boat and motor repairs and maintenance;

c. Rain clothing;

d. Bait;

e. Commercial fishing license;

f. Replacement or repairs of all types of fishing nets, not including lead line or float line;

g. Year-round boat moorage fees, including boat stall and grid fees;

h. Utility costs to maintain the vessel year-round;

i. Labor costs. A crew member receiving a wage is considered an employee and a crew member receiving a share of the profit is considered self-employed; and

j. Crew food and transportation, if paid by the self-employed individual and not deducted from the amount paid to a crew member. If the cost of food for a crew member is not identifiable, the allowable cost is determined by prorating the total cost of food by the number of individuals on theboat. The result is the prorated cost for each individual.