Caught Up in My Cat Tax: Is This Allowed?

A calico cat with black, orange, and white fur is sitting on a person's lap, looking down at their white socked foot. The person's hand is visible gently holding the cat's head or neck. The cat appears to be sniffing or licking the person's sock, which has a small black logo on the side. The scene is set on a shaggy, silver-gray rug in a dimly lit room.

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