Business & farm

Gah. Crazy. 
so as far as where to post those non-Incidental M+S you really don’t think it matters? I realize all roads lead to the same result but seems like there should be a correct place to list it. The one benefit I see to listing it on line 38 (then carried to 42) is it ends up getting transferred to section 1 and comes off my gross profit, so it shows a better reflection of what my income is before I claim other expenses. Not that really matters I suppose.