Examlex
Luke's itemized deductions in calculating taxable income are as follows:
Relaxation
A state of reduced tension and stress, achieved through various methods such as meditation, deep breathing, or leisure activities.
Breathing
The physiological process of inhaling and exhaling air to facilitate gas exchange, primarily oxygen intake and carbon dioxide expulsion.
Doula
A trained professional who provides continuous physical, emotional, and informational support to a mother before, during, and shortly after childbirth to help her achieve the healthiest, most satisfying experience possible.
Emotional Support
Assistance provided through empathy, concern, and care to help individuals cope with stress, challenges, or emotional distress.
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