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The owner of a small deli was being questioned by an IRS agent about his tax return. He had reported a net profit of $80,000 for the year.

"Why don't you people leave me alone?" the deli owner said. "I work like a dog. Everyone in my family helps out, the place is only closed three days a year. And you want to know how I made $80,000?"

"It's not your income that bothers us," the agent said. "It's these deductions. You listed six trips to Bermuda for you and your wife."

"Oh, that," the owner said smiling. "I forgot to tell you -- we also deliver."