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Explain when the cost of living in an institution other than a hospital may be deductible.
Liquid Nitrogen
A cryogenic liquid used for rapid cooling in various applications, including medical and industrial processes.
Liquid Asphalt
A form of asphalt used in construction and paving, known for its ability to create smooth, durable surfaces.
Hot Material, Tanker
A type of tanker truck designed to transport high temperature materials, such as asphalt or chemicals, safely.
Crankcase
A housing for the crankshaft in an internal combustion engine.
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