January is a good time to make a financial checkup: Am I fiscally ready for the coming year? What are my goals for the year? You set goals and you figure out your budget.

A plumber may need an office at home to keep track of the bills. But he's not earning money in the office. The principal place of business is the customer's home he's going to visit.

It cannot be a room you do other things in. It has to be used exclusively for your business. If it was a dining room, it wouldn't qualify. If it's a den and you have a TV set, it doesn't qualify.

It was mistakenly thought that the Games would sell themselves. We can still succeed in convincing people they need to be here.

Those who make the worst use of their time are the first to complain of its brevity.

Every time one sees a relative one finds a thorn