I'm planning on wading through all the IRS stuff, but basically would like to know:My spouse retired from teaching last June and is planning on being a self-employed statistical consultant. She had no income last year, but spent a couple of thousand dollars on "startup" type things like buying a computer and traveling to a few statistical conferences mostly to make business contacts. I *think* these are deductible as a business expense; am I correct?She already has income for this year, so it shouldn't look too bad from the IRS point of view.Larry
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