Play Yard Landscaping-T/S% or 100% Write Off

[BumbleBee]

In July of this year I bought approx $75.00 worth of materials to build a mulched area in the fenced in play yard. The mulched area is bordered by wood and metal stakes, as well as brackets, are used to hold the wood in place. Play houses are on the mulched area.

Are these items considered a 100% write off or should I use my T/S% when doing my taxes for 2014?

I do not have kids of my own nor do any children play in the fenced in play yard other than daycare children.

Thanks

[Thriftylady]

A question for Tom of course, but I think you can deduct 100%, being that regulations call for mulch under play equipment.

[TomCopeland]

In July of this year I bought approx $75.00 worth of materials to build a mulched area in the fenced in play yard. The mulched area is bordered by wood and metal stakes, as well as brackets, are used to hold the wood in place. Play houses are on the mulched area.

Are these items considered a 100% write off or should I use my T/S% when doing my taxes for 2014?

I do not have kids of my own nor do any children play in the fenced in play yard other than daycare children.

Thanks

Because this is not being used by your family, you can deduct 100% of the cost.

[BumbleBee]

Because this is not being used by your family, you can deduct 100% of the cost.

Thank you Mr. Tom Copeland. As always, the advice you provide is incredibly helpful and greatly appreciated.