Bernadette buys a laptop and uses it 50% of the time in her business and 50% of the time for private use. How will this expense be treated for tax purposes? a deduction can only be claimed for the work-related part. So, only 50% of the cost is deductible. the amount is not deductible. the amount is fully deductible, but must be claimed over the useful life of the laptop. the private use part can be claimed as a deduction only