It sounds like a relief to have the budget done and the money talk out of the way.

Food is an essential budget item. It is your physical nourishment and you don't want to cut back there. Smoking harms your heatlh. Food replenishes your body's nutrients and can prevent illnesses. I feel like good food is like good medicine.

If you smoke, you smoke, and that should be budgeted separately instead of denying that it is one of your expenses (your Dad, not you).

Do you have entertainment in your budget? Perhaps cigs could come from there instead.

jbug, I smoked for over 30 years and quit 3 years ago this past March 1st. It's one of the best things I did for myself. I feel much less anxious now, much to my surprise. It feels so good to not be a slave to the habit!