Whichever expenses this qualifies in their industry type. That's what we're looking for. We're looking for ordinary and necessary expenses within your industry type. Necessary doesn't have to mean "my business will fall apart and burn down if we don't have these things," but it does have to be needed for the business to function. It's like hiring that extra body at the workplace. You may not be behind in work, but you don't wanna get behind in work. Just make sure the expenses are common to your industry. And if you have to think about it twice, I would avoid it. If you have to take a step back and say, "I don't know," then it's a no.