The IRS general rule: To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business.
https://www.irs.gov/publications/p535
Do you think an IRS auditor is going to accept a golf cart as "ordinary and necessary"?
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
