Ben owns a retail store as a sole proprietor. There have been several thefts in the store. Thus, Ben paid a professional dog trainer $ 1,000 to trained his dog as a guard dog for his shop. After being trained, he regularly keeps the dog in the store watch for the night. Ben is not sure if the fee is capital (note: assuming the dog is not for "livestock" tax purposes) Is this training fee deductible or not? (cite relevant rules from ITAA97)