- Textbooks you purchase to keep yourself up to date
- Cost of seats or chairs used for tuitions
- Stationery
- Advertising or cost of pamphlets
- Photocopying or printing costs
- Commuting to take tuitions
- membership fees to educational institutions or organizations relevant to the field
- Any other expenses which is directly related to tutoring work. If partially used for personal purposes allocate a fair % to tutoring work.

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