 So, for all the above categories, it is crucial to properly allocate any reimbursement from employers and understand the rules regarding the deductibility of meals and entertainment expenses. So, clearly, if you're going to get a deduction for it, you would think the idea would be that if you paid for it out of your pocket, then that's the thing that might be subject to having a deduction. If you were reimbursed for these expenses that would otherwise be deductible, then you would think they wouldn't be deductible because they were paid for by basically your employer in that situation. And I think in most cases, like these days, the armed forces is pretty good at basically reimbursing people because obviously there's moving that takes place and so on and so forth. So I think generally they get oftentimes reimbursed for those types of activities, but possibly not sometimes. Generally 50% of business meal expenses can be deducted unless specific exceptions apply, such as being reimbursed under an accountable plan. Detailing guidance on these deductions can be found on IRS Publication 463. Then we have the 50% limit on meal expenses applies unless an exception applies, which might include expenses treated as compensation, employee's reimbursement expenses under the accountable plan or self-employed individuals whose meal expenses are reimbursed by a client or customer. For detailed instructions and eligibility criteria, you can refer to Form 2106. You can look at the instructions for them and Publication 463. Let's look at the line instructions. Line 12, certain business expenses of reservists performing artists and fee basis government officials include the following deductions on line 12. Certain business expenses of National Guard and Reserve members who travel more than 100 miles from home to perform services at a National Guard or Reserve member performing arts related to expenses as a qualified performing artist. And then we have the business expenses of fee basis state or local government officials. If you need more information on those specific categories, which are far more restrictive than you might think of the once were, then you can go to the form 2106.