Good morning, so i have a client who is a sheriff and rides a horse for work. This year he wants to write off a horse trailer that cost him $14,000 and a new horse that cost him $9,500. I didn't feel comfortable writing those off so i referred him out. What is your opinion on that? Are sheriffs supposed to pay huge amounts like that for their occupation? are these things deductible on the basic schedule A unreimbursed employee expenses? I feel like his return would be audited and i don't want to touch it. Please let me know your thoughts. Thank you