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does blank tshirts go in to the following category

a. Schedule C: Materials/Supplies, COGS


b. Schedule C: Other Costs / COGS


c. a. Schedule C Purchases: Cost of Goods.
COGS if they were printed and sold....Shipping costs for those shirts can also be added in as COGS.....If they have not been printed and sold and you are storing them, then they fall into the category of INVENTORY
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