I have a client who is an insurance agent who also rides/shows horses. She purchased a horse trailer with her insurance logo on it and wants to deduct the cost of the trailer as advertising even though she uses it for her personal riding and shows. 

I'm confused between business and personal and hoping someone may have had a similar situation.

This client also has a spouse who is an attorney and she would like to write off their dinners out because they often talk business. 

Still confused between business and personal lol. 

Looking forward to the collective knowledge of the community. 

Dawn