The opening sentence of the text reveals that the author has been

Questions 34 through 38 refer to the following text.

tax deductions proposed by clients. Most of these doggy

deductions don't hunt, but, believe it or not, some do. Could

there be a spot for Sammy and Inky on our 1040?

Scott Kadrlik, a certified public accountant in Eden Prairie,

Minn., who moonlights as a stand-up comedian (really!),

gave me a dog's-eye view of the tax code: "In most cases

our family pets are just family pets," he says. They cannot

be claimed as dependents, and you cannot deduct the

cost of their food, medical care or other expenses. One

exception is service dogs. If you require a Seeing Eye

dog, for example, your canine's costs are deductible as

a medical expense. Occasionally, man's best friend also

is man's best business deduction. The Doberman that

guards the junk yard can be deductible as a business

expense of the junk-yard owner, says Mr. Kadrlik. Ditto the

convenience-store cat that keeps the rats at bay.

For most of us, though, our pets are hobbies at most.

Something's a hobby if, among other things, it hasn't turned

a profit in at least three of the past five years (or two of the

past seven years in the case of horse training, breeding

or racing). In that case, you can't deduct losses—only

expenses to the extent of income in the same year. So if

your beloved Bichon earns $100 for a modeling gig,

you could deduct $100 worth of vet bills (or dog food or doggy

attire).