Carl, thanks again for your astute answer from a year ago. Now my circumstances have changed. After a break where I made some improvements to my property, I started doing Sniffspot again a couple of months ago. The results have been surprisingly great, and now I am projecting that I will gross more than $7,000 in 2023. So I have dropped plans to do anything else with the property other than rent it as a Sniffspot (essentially renting it by the hour to people who want to use it as a private dog park). In this case, can I deduct the full $5,000/year in property taxes, since this property is used solely for this business? I expect to show a profit, as my expenses are minimal.
