(1) Deductions which are not allowable under these rules include:

(a) payroll deductions for the convenience of the parent, such as credit union payments and savings;

(b) a net loss in the operation of a business or farm used to offset other income;

(c) investment losses outside the normal course of business;

(d) expenses incurred for the support of a spouse capable of self-support;

(e) payments for satisfaction of judgments against a parent related to the purchase of property for the parent's personal use;

(f) bankruptcy payments except to the extent that they represent debts for expenses which would otherwise be deductible; or

(g) a stepchild and associated costs.