It depends on whether you bought them for breeding or to sell. If for breeding, you depreciate them over 7 years*. If for resale, your cost becomes your inventory and is not deducted until you sell each dog. Then the cost is deducted as COGS (cost of goods sold). TurboTax can handle all this.
* "Depreciate any dogs you keep for breeding purposes. According to IRS MACRS rules (Modified Accelerated Cost Recovery System), breeding dogs are seven-year property. This means that you depreciate them over the course of seven years." Reference: https://smallbusiness.chron.com/depreciate-dog-kennel-business-24675.html
