Twitter tax deductions for freelancers

Here is an extract from an Op-Art piece by Sam Potts in the New York Times. It seems to be an imagined tax form for the "marginally employed" and contains reference to various deductible expenses for freelancers:

The 'twitter deduction' starts with a note:

If you do not use twitter you do not qualify as a freelancer and may not use this form.

The Department of Treasury has determined that due to the huge amount of time that the freelance American workforce devote to tweeting, such activity shall be taxed according to the following formula [which I will not attempt to replicate here!]

The total deductions box at the foot of the page requires entries for, inter alia:

• ordinary/necessary pyjamas (that satisfy the equivalent of UK's 'wholly and exclusively' rule
• delayed adulthood penalty
• time wasting allowance
• your own personal navel blog
• your food blog
• your other food blog
• tax tip webinars