Definition
Include:
a. Items bought for a special occasion like baptismal dress, wedding dress of family member, birthday party outfits, etc.
b. Expenses for school and office uniforms including girl scout uniforms, PE uniforms, etc.
c. Fees paid to a dressmaker or a tailor in Item 5 (service fees).
d. Imputed value of sewing services offered free to a family member by a non-family member