Client's business is breeding snakes.  It's all done at her home in a large room and shed in her backyard.  She was having electrical problems as her business has grown quite a lot.  She had to replace her electrical panel to accommodate the extra electrical load caused by her business.  Is this electrical work 100% deductible;  I'm inclined to say yes because she wouldn't have done this work if it wasn't for the business.  Also, if it's a yes, does it get depreciated under 27.5 because it's a residential house?  Just doesn't seem right to have such a long write off for a business related ungrade.