Federal courts have confirmed that expenses incurred for the care of a dependent, such as babysitting or daycare, while the taxpayer is at work, are not included in deductible business expenses and are not deductible under IRC section 162(a).
A firewall is a system designed to prevent unauthorized access to or from a private network. You can implement a firewall in either hardware or software form, or a combination of both. Firewalls prevent unauthorized Internet users from accessing private networks connected to the Internet, especially intranets.
Stateful vs. Stateless Firewalls. A firewall can be described as being either Stateful, or Stateless. Stateless firewalls watch network traffic, and restrict or block packets based on source and destination addresses or other static values. They are not 'aware' of traffic patterns or data flows.