[thomaspaine]

Is a $50,000 car a necessity? $20,000? $10,000? Is a car a necessity at all?

How about food? Is a $250 dinner at Saison a necessity? $5 dinner at McDonalds? $20 per pound imported beef at the grocery store?

$200 jeans vs $80 vs $20?

Are glasses a luxury item? How about Google Glasses?

How do you define it? The devil is always in the details with laws and especially tax law, you can't just hand waive this kind of stuff away.