002.04(C)(ii) COST OF DOING BUSINESS.

When a tax return is provided to document the expenses, the cost of doing business equals either of the following amounts provided that the amount allowed as a cost of business does not exceed the payment the household receives from the boarder for lodging and meals: (a) The value of the maximum allotment for a household size equal to the number of boarders; or (b) The actual documented cost of providing room and meals if this cost exceeds the amount of item one above. Only separate and identifiable costs of providing room and meals to boarders are included as actual documented costs.