Most small business owners are intuitively aware of what constitutes tax deductible marketing expenses, which include (but are not necessarily limited to) the costs of the following: Any sort of traditional advertising, such as newspaper ads, radio spots, brochures, and the like;
Mental/psychological dependence means somebody can't feel comfortable/relaxed anymore without the drug. This mechanism has nothing to do with the body, but with feelings of fear, pain, shame, guilt, loneliness and so on. The drug is used to forget problems which should be solved.
However, it is important to understand the difference in the meaning of alcohol dependence and alcohol abuse, both of which are substance use disorders related to what is popularly considered as alcoholism.