Just because there is a free alternative doesn't mean that the paid option isn't a necessary business expense. If I run a taxi service, most people would under

Just because there is a free alternative doesn't mean that the paid option isn't a necessary business expense. If I run a taxi service, most people would understand that having a car is necessary. However, if I chose to buy a car, even though my brother will give me a brand new one for free that doesn't mean that my purchase ceases to be a "necessary business expense."