Investors & landlords

There is no restriction in that regard. 

 

But there may be a "gray area" for amounts of the threshold.  For example, let's say an item costs $3000 and is 50% business use, would it qualify or not?  The full cost is $3000, which would not qualify.  But the business Basis would be $1500, which could potentially qualify.  So that is a bit of a questionable situation.