Because I�m a sportswriter covering minor league baseball, it is my understanding that I am allowed to write off baseball-related research on my tax returns each year. And I�ve done so in the past -- my Sports Illustrated, Baseball America and Baseball Weekly subscriptions for example -- but for my 2002 returns, I�m keeping closer track throughout the year of my purchases so that I can claim everything next year. Like those two Mets games I went to opening week -- research. The companion book to the �Baseball As America� exhibit that I bought at the Museum of Natural History in New York counts too. I could claim cable costs or, should I decide to buy, say, the college football package in the fall where I have every game at my demand, that could be claimed too. I read a few weeks ago, too, that any costs I incur in the search for a new job can be listed -- copy and printing costs, postage, etc.

Heather can claim her cable subscription or TiVo costs as research. My friend Will, who�s in the movie production business, can claim any visits to the theater or any music purchases. Casey can claim magazine subscriptions. Whenever I buy a new computer, that will count, and just about anyone who uses the internet for work-related tasks can claim ISP costs. They�re work-related costs that your employer does not cover. Like my baseball scorebooks and the subscription to my own paper that I�m forced to pay for (well, I would be, but I don�t get it) because I�m expected to read the paper every day and they no longer provide copies in the office unless they are specifically requested. And when I am in the office, I don't get in until after 5 p.m., so it's practically impossible to get ahold of a paper.

So I was thinking of other things that could be considered work-related, things I wouldn�t necessarily have to purchase were it not for my job. Just about every meal I order in when I�m in the office could count, I suppose, since I�m there for dinner, and the cafeteria closes at 5 p.m. Video tapes that I could potentially use to record a sporting event. Batteries, micro cassettes.

Then I got silly.

What about deodorant? Theoretically, I could live without it, so long as I could stand myself. If I had no friends and the majority of my interaction with other people came only at work, then why not? Can Ted Danson put down the cost of his toupe? Or his hair coloring? (Assuming he pays for those things, which he likely doesn�t.) From what I�ve heard, he�d rather go with his natural hair (at least the color of it), but the people at CBS want a full head of dark hair for Becker. (Whereas most TV viewers, I would think, would prefer a full half hour on Monday nights for a new program.)

I�m sure I�ll come up with more as the day goes on.

But for now, I'm going to pound out my story for tonight (some "off" day), enjoy the 78-degree sunshine and hit 2-for-1 burger night at the Broadway Grill in Red Bank with Jess and Dave tonight. Then, it's the first Dave's Ice Cream visit of the summer.