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Contributions Act (FICA)), or completing and submitting federal income tax withholding forms. (c) Unless otherwise provided in this section, nonpersonal costs of doing business that may be deducted must be identifiable, reasonable, and necessary. Nonpersonal costs of doing business include

(1) payment of interest on business loans;

(2) rent of business property;

(3) utilities;

(4) heat;

(5) taxes on business purchases if not already included;

(6) maintenance and repair of rental property if necessary to keep the property rented;

(7) bookkeeping costs;

(8) costs of merchandise, tools and equipment necessary to produce income;

(9) wages and benefits paid to employees; and

(10) the direct costs of reasonable and necessary nonpersonal transportation. (d) The department will consider a crew member of a fishing vessel who is receiving a share of the profit to be self-employed and a crew member receiving a wage to be an employee. For a self-employed fisherman, the nonpersonal costs of doing business that are identifiable, reasonable, and necessary include the cost of

(1) boat engine oil and fuel;

(2) boat and motor repairs;

(3) normal boat and motor maintenance;

(4) rain clothing;

(5) bait;

(6) a commercial fishing license;

(7) employee labor;

(8) replacement or repairs of all types of fishing nets, not including lead line or float line;

(9) year-round boat moorage fees, including boat stall and grid fees; and

(10) utilities to maintain the vessel during the nonwork season. (e) Nonpersonal costs of doing business do not include loan payments on the principal of a loan to purchase capital assets, equipment, machinery, and other durable goods. However, if