Other than child care costs and unreimbursed medical expenses, what expenses can Michael pay for with pre-tax dollars through his FSA

STATEMENT OF CASH FLOWS Michael and Michelle Williams For the Year Ended December 31, 2010 CASH IN FLOWS Salary-Michael $170,000 Gift from Michael's parents 0.000 Michelle's self-employment income 4,000 nterest 900 Total inflows $194,900 CASH OUT FLOWS Section 401(k) plan savings 11,900 Mortgage payment 20,700 Property taxes (residence) 1,800 FICA and self-employment tax 9,021 Federal income tax withholding 68,000 State income tax withholding 6,734 Utilities 3,980 Disability insurance premium 900 Homeowners insurance 2,000 Auto notes 10,789 Auto expense and maintenance 1,200 Auto insurance 2,400 Housekeeping service 2,400 Educational loan repayment 6,915 Clothing and dry cleaning 5,600 5,750 Entertainment 3,970 Miscellaneous 5,998 Total outflows $170,057 Discretionary cash flow 24,843 STATEMENT OF CASH FLOWS Michael and Michelle Williams For the Year Ended December 31, 2010 CASH IN FLOWS Salary-Michael $170,000 Gift from Michael's parents 0.000 Michelle's self-employment income 4,000 nterest 900 Total inflows $194,900 CASH OUT FLOWS Section 401(k) plan savings 11,900 Mortgage payment 20,700 Property taxes (residence) 1,800 FICA and self-employment tax 9,021 Federal income tax withholding 68,000 State income tax withholding 6,734 Utilities 3,980 Disability insurance premium 900 Homeowners insurance 2,000 Auto notes 10,789 Auto expense and maintenance 1,200 Auto insurance 2,400 Housekeeping service 2,400 Educational loan repayment 6,915 Clothing and dry cleaning 5,600 5,750 Entertainment 3,970 Miscellaneous 5,998 Total outflows $170,057 Discretionary cash flow 24,843