个体工商户在计算其个人所得税吋，不得在税前扣除的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24678' and id < 2116310 and id<>'2116310' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24678' and id > 2116310 and id<>'2116310' order by id asc limit 5