We bought a new house so my wife could run her business from home. We had to redo the driveway so her clients could park there. We were only able to get it half done this year (it's gravel) and will finish it this spring. We also had to purchase a lawn tractor and snowblower in order to clear it for her clients (It's a massive lot). Can I claim both the driveway and snowblower/tractor as business expenses and if so, where? If we didn't have the business, I wouldn't have needed either.
