"Please let me know your thoughts."

One thing to bear in mind when a taxpayer client wants to "write off" something significant, is to educate them on the difference between expenditure and expense. A horse trailer is not all used up in one year, so even if it qualifies under business use, there is no write off of that $14,000; there is only how to handle that asset class for the tax year in question, such as depreciation, repairs and maintenance, and other operational issues which are not the same as ownership.

Also, watch out for jobs where the taxpayer tells you they are typically expected to spend large amounts of money, and then you find out their compensation package includes provisions or even allowances, and they don't understand how things like allowances, accountable plans, or any other provisions applies to what they tell you, "I had to do it like this." If it truly is burdensome and ordinary, it would be in the compensation package. No one in any sort of local governmental entity would be in a position of having something be arbitrarily left to the employee to handle as they want to handle it. There would be policies and procedures in place.