Maybe we should make the argument that everybody and their mother needs to ...
I don't think anything like that works. Because while everyone and their mother MAY die absent a means for self defense, they'll definitely die without a coat in the winter or food in their belly. And we don't write those things off. I mean, sure, I couldn't conduct business if I was starving to death, so food is an ordinary and necessary thing. Kinda. Sorta. Especially since I'm on call 24x7. But I don't see my CPA heading anywhere near me writing off that pie we bought today.