<prompt> Translate the following text to EnglishIdara haikuzungumzia maoni zaidi ya wigo wa sheria au maoni juu ya mahitaji ya kuanzisha punguzo kwa kuwa mahitaji hayo yaliamriwa na sheria.  <response>: The Department did not discuss comments beyond the scope of the rule or comments on the requirement to establish a deduction since the requirement was mandated by statute. 