Which of the following is NOT considered a funeral good or service?

Clothing for the living is not categorized as a funeral good or service because it relates to individuals who are still alive, whereas funeral goods and services are specifically intended for deceased individuals or the needs associated with their final arrangements. Funeral goods typically include items that directly accommodate the deceased or aid in the funeral process, such as outer burial containers, cremation containers, and embalming services, all of which are integral to the management and disposition of a body following death. Thus, clothing intended for the living does not fit within the framework of funeral services and goods, which are designed solely for those who have passed away.