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Ok, thank you, this really helps me understand the process and how it works. You are correct about the calendars, I ordered the calendars from a supplier in 2022, and the calendars arrived and were immediately ready for resale. I listed them on Etsy and sold and shipped all of them before the end of 2022. So as you said, since my income won't be growing exponentially, for now, I will just claim them under Part 2 line 22 supplies.