I have a client who has spent around 40k in home renovations

- Garden and outdoor area were renovated

- She spent money on a room where she will teach the pre-school children. 

The home where she conducts this business is being rented to her. 100% of the home is rented to my client and she uses the home for her daycare/schooling for the kids. 

Can she deduct the 40k renovations she spent in 2021? She started her business in July 2021.