Small business deduction question

[hbmonsour]

My wife runs a custom jewelry/gem business out of our home. It is getting to the point were we would feel more comfortable building a home vault to protect her inventory.  Would this be deducible in any way if used exclusively to store her inventory safely.

Thank you.

[Anonymous_ · Accepted solution]

See https://www.irs.gov/publications/p587#en_US_2021_publink1000226297

Beware of purchasing (or installing) any assets that may later be converted to personal use.