My husband owns a custom auto shop where he builds rock crawlers and other off-road vehicles. Last year he started building a rock crawler for his business and is documenting the process because the story and finished vehicle will be featured on the cover of a prominent off-road magazine. Can he deduct the cost of building the vehicle as an advertising expense because the building of the vehicle is being used to attract customers?
Once the vehicle is completed and running, he will add it to the fleet and deduct the expense as a vehicle used for business purposes. But until it is running, it doesn't seem like it would fit into the business vehicle category because it is not in service yet.
