Chang wants to claim a cost recovery deduction for the acquisition of original artwork to be hung in the reception area of her dental office. The paintings were specially chosen because of their tendency to relax the patients who would be viewing them, thereby facilitating the conduct of Chang's business. Chang lives and works in the Fifth Circuit. A recent Eleventh Circuit case seems to support such a deduction, in limited circumstances. How much of a deduction can Chang take without incurring the civil penalty for substantial understatement of taxes, but still maximizing her legitimate deductions for the year?