The author gives several tips for developing a strategy for the alleged recession. The tips include: use the "Last In First Out" method for inventory, order needed equipment to lock in your price, buy real estate instead of renting, try to arrange financing at a fixed rate, consider S corporation status, and explore different ways of dividing increased income with low-tax-bracket members of your family. The IRS gives taxpayers a break in Revenue Ruling 90-23, which centers on the deductibility of daily transportation expenses in going to a temporary jobsite. The ruling states that transportation costs between any two business locations are deductible, as are out-of-town trips to a temporary jobsite.