I have a new client and, as always, 'someone' told her they could deduct certain things. She has been deducting them and I am thinking (mostly certain) they are not allowed. To be fair, I told her I would reach out to this forum to clarify and/or ask for feedback regarding deductibility. She is a farrier and a sole proprietor.

1. Life insurance & dental premiums?

Typically not allowed for sole proprietors is my understanding.

2. ALL food and animal care (veterinary and other services) expenses for her personal animals (horse & pig) because she may try a new product or a new technique of hoof work or shoeing work on them?

I believe she can only deduct the costs of only the items she uses to try out the new techniques, not the entire annual costs of all animal expenses. 

I appreciate the feedback!

Thank you.