Where Would Child Gate Be Filed?

[Mrs. CC]

I am entering my expenses in MMK and have a childgate I purchased to keep the DCK in the play area while we are in there and out of the kitchen while I am making meals/snacks.

How to I tag that? Is it 100% business because I wouldn't have purchased it if I wasn't watching kids in my home or is it Time and Space because we have to use it (it mounts to the wall) when DCK aren't here?

Thank you!

[TomCopeland]

If you don't have young children of your own who need a child gate, you can deduct 100% of the cost of it. Call it equipment.

[Mrs. CC]

Thank you! We have a 6 month old, but wouldn't need the gate (mounted to our wall) where it is if I didn't watch children in our house. So, will take the "aggressive" approach and call it equipment! Thank you!