I have a friend who is opening a home daycare and she has been doing all her set up in 2010. She has been buying toys, tables, car seats and so on. But she is not taking any children till the middle of January 2011. My question from her is, She wants to know if she can wait to claim what all she bought on her taxes for 2011? I told her I would ask in here and maybe Tom could have an answer for this too.

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