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There are tractors to climb on , a hay ride around the area , and an area of rescued animals such as foxes , owls or eagles . Volunteers support unit in Dili , which helped him to find the experts he needed : a boat builder , a mechanic , a database specialist , a master fisherman and an aquaculturalist , who specializes in raising fish in captivity for commercial purposes . Your deduction for the cost of fringe benefits for activities generally considered entertainment , amusement , or recreation , or for a facility used in connection with such an activity ( for example , a company aircraft ) for certain officers , directors , and more-than-10 % shareholders is limited to the amount actually reported as compensation subject to employment taxes . Suppose that I , a family doctor , make a house call to see a patient with a pain in the gluteus maximus - - the buttock . " September was a very busy month for us , " said Michael Marx , a disaster response team leader with OFDA .