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Yes, you can. I don't make enough $$ with my internet shop to really call it a "business", but I have many friends who do. From what I have heard them say, they have to write off every little thing that even remotely has anything to do with their business in order to keep from owing. So even if my little wannabe business does pick up the pace, I'll probably just leave uncle sam out of it.
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R.I.P. Ken Gorman
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