"taxpayer has added expenses"

Do you know how to differentiate Expense, and expenditure that is for assets (equipment and improvement)?

Is the thermospatub for their physical therapy or chiropractic practice? Or, a plating shop and that is the gold plating bath? How is that business? If not, it's personal.

The same for the masonry: an improvement for business purposes such as furnace or kiln?

The HVAC might qualify for energy efficiency credit.

Having a home office doesn't turn everything into business. Paying for things out of a business bank account doesn't turn everything into business. Your clients will not understand this, but you need to understand this.