The tax law requires that self-employed trade or business expenses be ordinary, necessary and reasonable. Discuss the concepts of ordinary, necessary and reasonable in relation to trade or business expenses.

Assume that you are the accountant for a self-employed tax attorney that generates roughly $150,000 per year in gross income and you are advising him/her on the concept of ordinary, necessary and reasonable business expenses. What two specific examples of ordinary, necessary and reasonable business expenses would you provide to your tax attorney client to drive home this concept? What two specific examples of expenses would you provide to your client that you feel would not be considered ordinary, necessary and reasonable business expenses? Explain your responses.