Michael Petruccelli asks; Do you have a check list of tax deductions for Realtors?(7)

Michael Petruccelli says;  If you buy something for both personal and business use, you can deduct only the business portion of the expense. For example, if you buy a cellular phone and use it half of the time for business calls and half of the time for personal calls, you can deduct only half of the cost of the phone as a business expense.