If one rejects the offer then you now have two people you have to kill. Loose ends are one’s end.

That’s moving the goal posts and completely irrelevant; of course it’s case-by-case when it comes to what constitutes a ‘uniform’, or else no clothes would be considered non-deductible as anything could be a part of a uniform.

North/south would be latitude, so they could easily and accurately position them correctly with respect to that aspect.