Originally Posted by Baby Beluga:
If I purchase items to make a front door decoration (say, a wreath) and it is the door that children and families enter through - is this deductible under t/s % as curb appeal?
I've had this issue come up in an IRS audit. We won being able to deduct the time-space% of the wreath. That's because it's part of the home decorations. Providers are in the business of providing a home learning environment for children. Bare walls and a lack of decoration is a sterile environment, not suitable for learning. So, yes, deduct the time-space% of the cost.