Tom... One More Question. Cost To Move Daycare Fence..

[MN Day Mom]

I have my playground fenced in, it is used exclusively for my childcare. We moved the fence last fall to make the playground smaller. The only expense with it was the cost of an auger to dig the new holes for the fence poles. Where can this cost be deducted?

[TomCopeland]

fence digging

Claim the cost of digging the holes as a repair on Form 8829, line 19, column a.