Taxes. While I sit here, finishing up the taxes Lee completed for the most part this morning, Ray sits beside me in her Ray-sized chair and reads books. She doesn't have a big enough lap for the larger books to sit steadily, so turning pages is a process: hang onto the page you're going to turn, lift the corner of that page, pick up the fingers supporting the book and the page, flip the page over, grab back onto the page. Exclaim, "Yeah!" every time you see a cat.
Sure doesn't look like a deductable to me.