Professional Carpet Cleaning-Tax Deduction?

[littlemommy]

The space I'm having cleaned is my living room and the attached toy room. These are my two main daycare rooms, along with the kitchen which does not need to be shampooed. Would this be a 100% tax deduction or would it go in the time-share?

[squareone]

If you ever use your living room after daycare hours are over, then you should use the time/space percentage for the carpet cleaning expense. If your living room and toy room are exclusive use for daycare then it would be 100%.

[littlemommy]

That's what I was thinking, just wasn't sure since it's primarily daycare space.

Thanks!