In Sabino v. Director, Div. of Taxation, 296 N.J. Super. 269, 275, 686 A.2d 1197 (App.Div.1996), the Court explained that "'all costs and expenses' are not deductible simply because the business incurred them. They must be 'ordinary' business expenses." The Court expressly rejected the notion that "'all costs and expenses' as used in N.J.S.A. 54A:5-1b means, virtually, any and all expenses of a business, whether related or unrelated to the conduct of that business." Ibid. Therefore, in order to be deductible, a cost or expense must be incurred in the ordinary and regular course of the operation of the partnership's business.