My childhood friend opened a studio, doing design work.

In the first two years, he reported expenses blindly, mixing office supplies, travel, and entertainment.
The tax officer checked once and said, "Your entertainment expenses are over the limit."
He said, "I didn't entertain; those are takeout meals."
The tax officer replied, "Takeout is considered entertainment."
Because you eat it yourself, it doesn't count as office expenses.
After he returned home, he reflected deeply.
Every time he ordered a takeout meal, he had to write a "Meal Explanation."
Spicy Chicken: Communicated design plans with client Mr. Wang; Mr. Wang doesn't eat spicy food, so our team ate separately.
Hot Pot: Worked overtime until dawn; no clients to entertain, so it was self-produced and self-acted.
He wrote this for three years.
Last month, the tax authorities came again.
They looked through his ledger.
Turned to the latest page.
There was a receipt pasted on it, with an A4 paper tucked beside it.
The paper was densely written.
The last line read:
"Meal this time: one person. Reason: hungry."
The tax officer smiled.
He passed the inspection.
He said, "In these three years, I’ve written more meal explanations than design drafts."
He opened his computer and showed me a folder.
Called "Meals I’ve Eaten."
Inside, there were hundreds of documents.
The newest one was just created.
Title: "Tonight."
Content: "Hungry. Serves me right."