Examples of erroneous items for purposes of innocent spouse relief include:

a. A deduction by your spouse of $10,000 of advertising expenses on her Schedule C even though nothing was ever paid for advertising.

b. A deduction of $5,000 for the payment of fines which are not deductible.

c. Deducting $4,000 for security costs related to a home office which were actually veterinary and food costs for your family's two dogs.

d. All of the above are examples of erroneous items.