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.
Hardware and Software Firewalls. Firewalls can be either hardware or software but the ideal firewall configuration will consist of both. In addition to limiting access to your computer and network, a firewall is also useful for allowing remote access to a private network through secure authentication certificates and logins.