Entrapment and Confinement :: essays research papers

People encounter restrictions and restraints daily: doors, walls, gates. The most frequently used and arduous are those that are intangible, be it in a job or social life, whether physical or emotional, literal or figurative. Both the tangible and intangible are seen in Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper† and John Steinbeck’s â€Å"The Crysanthemums†. Though written by members of the opposite sex, both authors are able to capture the feelings of physical and emotional imprisonment that causes a gradual mental breakdown. â€Å"The Yellow Wallpaper† traces the treatment of a woman who descends from depression to madness in the male-imposed psychiatric confinement of her room, while the wife, Elisa, in â€Å"The Crysanthemums†, reflects an internal struggle with herself to find her place in a world of definite gender roles. The situations of the two women are similar: talents and dreams, hopes and desires, shunned by the husb ands and times of the women, which leads to hysteria; though similar, the women to conduct themselves ways drastically different from one another, which determines whether the women lose their sanity.   Ã‚  Ã‚  Ã‚  Ã‚  The narrator in â€Å"The Yellow Wallpaper† and Elisa Allen of â€Å"The Crysanthemums† both have husbands who fancy the idea of knowing what their wives want and need. With such attitudes and beliefs, these men contribute to the feeling of confinement that ultimately leads to the loss of sanity of their wives. The narrator’s husband also assumes that he knows what is best for his wife. He thinks isolation and confinement will cure her â€Å"nervous depression.† Nevertheless, this â€Å"cure† makes her weak; it transforms her into a woman gone mad. On the way to dinner, Elisa asks her husband about the fights and his immediate reply is, â€Å"We can go if you want, but I don’t think you would like them much.† He cannot fathom the idea that she may actually enjoy this non-feminine event.   Ã‚  Ã‚  Ã‚  Ã‚  The two women follow the pattern of those going mad: eventually, they begin to see things and form relationships with the images that reside only in their minds. The narrator gives into the figments of her imagination and begins to metamorphose this â€Å"thing† she imagines behind the wallpaper as a hallucinogenic image of herself. This â€Å"woman† becomes a deadly combination: best friend and worst enemy. She views the woman as trapped, and, in order to free herself from this non-fulfilling life, she must free the woman. Elisa also receives an uninvited guest, a tinker who she perceives as the perfect emblem of freedom.

Medical expenses †deductibility in personal income taxation

Federal Income tax code specifies the generally deductible expenses in the personal taxation of an individual which include medical expenses, certain taxes, mortgage interest, investment interest and charitable contributions. These deductions mentioned in the chapter are known as itemized deductions. It has to be noted that any expenditures not specifically allowed as itemized deductions are not allowable against the personal income subject to tax. Medical expenses paid out by the taxable individual on himself, spouse and dependents are allowed as an itemized deduction. The additional points to be noted are that the deduction is allowed only to the extent to which the medical expenses are not reimbursed and the deduction is limited to 7.5% of the taxpayers Adjusted Gross Income. 1.0   DEFINITION OF MEDICAL EXPENSES The definition of medical expenses is very broad to cover not only the expenses incurred for the diagnosis, cure, mitigation, treatment, or prevention of the disease but also covers expenses incurred for preventive health cover and costs of periodic physical and dental examinations of the taxpayer. The important point here is that such deductions are allowed even when the taxpayer is in good health. Hence, such medical expenses incurred for the treatment of diseases affecting any structure or function of the body are termed as medical expenses for the purpose of assessing the income for tax purposes. 2.0   COSMETIC SURGERY-DEDUCTIBILITY Expenses incurred for Cosmetic Surgery are deductible when the surgery is necessary to ameliorate a deformity arising from a congenial abnormality or a personal injury or A disfiguring disease. Any medical expenses incurred on cosmetic surgery for purposes other than those which are unnecessary are not deductible. For example, fees paid to a cosmetic surgeon for a face lift of a person of 75 years age to improve his appearance is unnecessary and hence not deductible. But the cost of restoring the face by cosmetic surgery, which is disfigured in an accident, is deductible. 3.0   DEDUCTIBILITY OF CERTAIN OTHER EXPENSES 4.1 COSTS INCURRED IN A NURSING HOME/HOME FOR AGED When a person is admitted in a nursing home or home for the aged primarily to get medical care, then the expenses incurred for the nursing home expenses including meals and lodging are allowable as a deduction. However if the primary concern for being admitted to the nursing home or the home for aged is personal, only the expenses paid for medical or cursing is deductible, whereas, costs of lodging and meals are not deductible. 4.2 TUITION EXPENSES When a dependent is sent to a school having special resources for alleviating the infirmities caused by mental or physical disability, the tuition expenses paid to the school is an allowable deduction. In such cases, the cost of meals and lodging in addition to the tuition fees is allowable. 4.3 MEDICAL EXPENSES INCURRED FOR SPOUSE AND DEPENDENTS A taxpayer is entitled to claim the deduction in his adjusted gross income of the medical expenses incurred by him on his/her spouse and for a person who is dependent on him/her at the time such expenses were incurred. Again the dependency is to be determined on the basis of certain criteria as spelt out in the Act and the schedules. 4.4 EXPENSES INCURRED ON TRANSPORTATION, MEALS AND LODGING FOR MEDICAL TREATMENT Transportation costs like bus, taxi, train or plane fare, charges for ambulance services and out of pocket expenses for the use of an automobile for commuting to and from a point of treatment for medical care are deductible. The taxpayer is entitled to choose either a mileage allowance or actual out-of-pocket automobile expenses. Deduction is allowed for the related parking fees and toll charges, whereas the cost of meals, en route are not allowed as a deduction. Similarly the cost of transportation of a parent accompanying a sick child or a nurse or other attendant accompanying a person who is traveling to get medical care is allowable, provided it is so that the patient can not travel alone and needs an aid to accompany during the journey. The Lodging expenses which are incurred essentially for medical care, when the medical care is provided by a doctor in a licensed hospital or clinic are allowed as deduction. No lavish or extravagant lodging expenses involving significant element of personal pleasure recreation or vacation in the travel away from home is allowed as deduction. The limit for such lodging expenses eligible for deduction is $50 per night for the patient as well as the person who must accompany the patient. 4.5 ALLOWABILITY MEDICAL INSURANCE PREMIUMS AS DEDUCTION The maximum limit of 7.5 % of the adjusted gross income of the taxpayer allowable as deduction include the medical insurance premiums, irrespective of the fact that such premiums are paid under a group or individual plan. When the medical insurance premium is paid by the employer such premium is not included in the income of the taxpayer and it cannot be included in the employee’s medical expense either. Insurance premiums paid by a self employed person are allowed as a business income. The premium paid for the spouse and dependents also qualify for deduction. Premiums paid by companies on their employees health care is allowed as business expenditure for the companies concerned. 4.0   DEDCUTION OF CAPITAL EXPENDITURES INCURRED FOR MEDICAL PURPOSES When swimming is a part of a medical treatment and there is no availability of a neighborhood pool then the capital expenses incurred on constructing such pool will become eligible for deduction. Similarly a Window Air-conditioner which is not permanent in nature, dust elimination system, elevators and a room built to house an iron lung are some of the examples of allowable capital expenditure. The basic criteria in determining the allowability of such expenditure is that they are required as medical necessity upon the advice of a doctor or physician, the facility is used primarily by the patient alone and the expenditure is reasonable. Similarly expenditure like constructing entrance and exit ramps to the residence widening hallways and doorways to accommodate wheelchair, installing support bars and railings in bathrooms and other living rooms and adjusting any electrical outlets or fixtures offer themselves eligible for deduction provided that the expenditure is incurred to enable a physically handicapped individual live independently and productively. If a capital expenditure is allowed as a medical expense, then the allowable cost is deductible in the year incurred. All these expenses are allowed subject to the overall ceiling of 7.5% of the adjusted gross income. 5.0   DEDUCTION ARE ALLOWED ON A CASH BASIS Whatever be the method of accounting adopted by the individual, the medical expenses are deductible on a cash basis. This means that the are deductible only in the year in which they are paid with an exception in the case of deceased person, when the expenses are paid within a year of death then the expenses would be deemed to have paid at the time when they are incurred. Deduction is not allowed currently for any medical expenses that is going to be incurred in the future, subject of course to the exception that the taxpayer has an obligation to pay the fees in advance under the policy of the physician or the institution furnishing the medical care.                                                          Works Cited          â€Å"Hoffman, Smith, Wills – Individual income taxes 2007 Chapter 10 pp 10-2 to 10-8 West Federal Taxation (Thomson)         

The Keurig Machine - 1684 Words

The Keurig Machine We are surrounded by many choices when we start our day, such as what we are going to wear, what we are going to eat, and where we are going to get our source of caffeine from to use to start the day. There are so many choices on where to get that caffeine from, outside coffee shops, an old coffee maker, french press, and lastly the newest invention, the Keurig machine. The Keurig machine itself was invented in 1990, with its first machine manufactured in the 2000’s. (Keurig website) It’s very challenging in a modern world like todays, not to be drawn to this neat, and useful device. Looking at it, it can brew a cup of coffee with just the touch of a button in seconds. There isn’t a massive glass jar like an old-fashioned coffee maker would have, instead just enough room for any mug of choice. There is always a question of, what is a Keurig machine? Well, according to the Keurig website, it is a beverage, brewing system used for both commercials, and home use. I nstead of usual coffee machines requiring a switch to flip to brew, and a coffee filter, and filling the glass with water, the Keurig allows a small portion called a â€Å"K-Cup† which is used to brew the coffee. The middle-aged and adult populations are highly targeted with this new invention. The ad imposes that our lives can be easier with the touch of a button, and boom our source of coffee is delivered within seconds. The advertisement has adequately shown the easy steps one can take to brew aShow MoreRelatedThe Keurig Machine1378 Words   |  6 PagesThe Keurig Machine We are surrounded by many choices when we start are day, such as what we are going to wear, what we are going to eat, and where we are going to get our source of caffeine from to use to start the day. There are so many choices on where to get that caffeine from, outside coffee shops, an old fashioned coffee maker, french press, and lastly the newest invention, the Keurig machine. 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