Match each statement with the correct term below.

a.	Automobile used 75% for business.
b.	Investment interest expense on loan to acquire municipal bonds.
c.	Cost of investigating a new trade or business that the taxpayer enters.
d.	Can be separated into two classifications.
e.	Expenses related to royalty income
f.	Expenditure to influence legislation.
g.	Cost of a new roof for office building.
h.	Relates to an income producing activity mainly carried on for recreation or personal enjoyment.
i.	Deductibility depends on income and amount of personal and rental use.
j.	Deductibility depends on whether the area is used exclusively for trade or business activities.

36. Amortizable or deductible expense

37. Capital expenditure

38. Hobby expense

39. Home office deduction

40. Lobbying expense