DIY building and equipment to make wine. Are materials deductible?

[grapegrower]

My husband has a single member-LLC for a winery. He is in the process of constructing a building where the wine will be made (doing construction on his own). Are materials deductible? He's also building his own specialized equipment for use in the vineyard. Are those materials deductible as well? If so where? 

[Bsch4477]

Materials used for a business are deducted as supplies on Sch C. You didn’t ask, but his labor is not deductible.