Hello....my husband and I purchased a broodmare who is currently in foal for a horse breeding business we started in 2016. Is her cost tax deductible?

I am listing the tractor and horse trailer on Schedule C....does her cost also go on Schedule C?  As well as her AQHA registration fee and DNA testing? Also...I was prompted to list each as a separate business at the beginning of the prompt...doing my husband first and then going back and putting in my information.  Who do I list the assets under?  Split evenly?  Thanks so much!