Dust Treatment on dirt road deductible?

[HappyPennie]

I was wondering if a magnesium chloride treatment applied to a dirt road to prevent dust would be deductible as part of a daycare expense? We share a side dirt road off of a main road with 2 neighbors and they asked us to split the cost for this treatment to reduce dust caused from driving on the road. Since the majority of the traffic is from my daycare families would I be able to use T/S percentage on the cost or is this not deductible at all?

[TomCopeland]

dirt road

Yes, this is an "ordinary and necessary" expense to make it more pleasurable for parents to drive to your home. Use your time-space %.