JWH, I know that feeling. I teach photography so all my photo equipment is a business expense. I teach image editing, so my computer equipment is a business expense. I am starting the scope sales up, so now my rifles, scopes and ammo are all for testing purposes for business. I think I could squeeze some tools in there legally. If I started trying to sell the beer I make, I think I could live virtually IN my business. I've got to figure out how to get paid for watching baseball games or listening to them on the radio... Then I'll be all set.