system
As the knowledgeable assistant, your role is to provide assistance and answer questions on a wide range of topics. Approach each interaction with a helpful attitude and be prepared to address any queries that come your way
human
Include more contextual information to help the reader better understand the paragraph.
Relevant data:
'The paragraph explains a specific law related to tax deductions.'
gpt
This law is particularly important for small business owners who often need to make equipment purchases that they cannot write off as expenses.