If the shrubbery was planted for your own home it is not deductible at all. Improvements to your persona residence are not deductible. Save your records for someday when you sell the house.
If this was for a rental property you own post back for further help.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
