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Yet they see a cost saving from DIY...They want to save $ but claim a deduction based on what they could have spent... I kinda wish it was a 458 Ferrari but its a Corolla. My wife uses a similar logic. She saves hundreds of dollars on clothes, shoes etc. The more she spends the more we save I...

That's right. Same as you cant charge yourself a fee, sue yourself or contract with yourself etc. You can include travel and other costs such as electricity, software, stationery, computer use etc where these are costs incurred in attending to your tax affairs.