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i'm not very good at SSBU, but i am reasonably good at taxes, so this is my tier list 
So, let's talk about pets. As mentioned in the list, pets are not dependents. However, if a Pokemon could be considered a service animal, then expenses relating to them COULD BE qualifying medical expenses. So, let's ask another question:
could Pokemon be seen as business expenses? For ex, a security dog could be seen as a valid, ordinary & necessary deductible expense. BUT most Pokemon are employed in the equivalent of dogfighting, which is an illegal activity.
