Yao Ming is a licensed acupuncturist and medicinal herbalist. Not only does he perform acupuncture on his clients, but he also prescribes and sells herbal remedies that he imports from China. 

1. Which of the following expenditures may Yao deduct under section 162?

1. Office rent for a plush office in a downtown building.
2. Office electricity.
3. Disposable acupuncture needles
4. Office linen services
5. Subscription to Time magazine for the waiting room
6. Subscription to Acupuncture magazine for continuing education
7. Home subscriptions to The New Yorker magazine and Entertainment Weekly. Does it matter if Yao puts them in his waiting room after he has read them?
8. Childcare payments for his four-year-old daughter while he is working.
9. Payments were routinely made to homeless persons in the area to induce them to stay out of his office doorway.
10. White shirts, white jackets, black pants, and cotton twill slippers he wears as his office uniform
11. Payments to his eleven-year-old son to clean the office on Saturdays
12. Payments to his accountant to keep his books

(b) When Yao first prescribes an herbal remedy to one of his clients, he often gives the client a free sample. May he deduct the cost of that free sample?

(c) What if Yao does not have to buy the free samples because his supplier gives them to him?