Paradise.
I think the word you’re after is merchandise.
Also, @klossner, right. But don’t bother. On the one hand, deducting your $100, assuming you itemize deductions at all, multiply by your marginal tax rate and you’re putting what, $25 in your pocket? You know you can just make stuff up, right? The IRS is so badly understaffed they can only pursue the most obvious frauds, like those fuel tax credits. If your Schedule C shows $718 for utilities, you won’t get a letter.
