I agree with the IRS wanting you to show a profit or it is considered a hobby.
You should know the purchase of a LA will be "pro rated" (ammortized) out over a number of years, as a deductions, and some of your other more spendy items...
You really should talk to an accountant/tax preparer first, to get all of the legal questions answered :wink:
Don't forget to ask what happens to these deductions if you close your business before the ammortization is completed :wink: