Entertainment Business Expense

Stranger things get deducted. I don't know if I would classify it as Entertainment as only 50% is deductable. But then again, I'm not sure how else you would list it. I think you could list it under Office Costs or Lease Costs as you pay the fee for having a facility that is a benefit to your clientele and promotes a good working environment.

Thank you. This is her personal pool that is in her backyard.

I'm no expert, but I'd assume since the pool is also used for personal use, she would have to determine what percentage of time is business vs. personal and only claim the value of the pool usage times business use percentage (unless the pool is used solely by clients and never for personal use). It appears to me that she also needs to check with her insurance agent to make sure her business liability coverage is sufficient to cover accidental drownings.

Oh....what about liability issues? Are the children supervised? I wouldn't do this if it were my business!