Cindy, an accountant for a large accounting firm, works ten-hour days. As a requirement for her job, she must attend social events to recruit new clients. In addition to her job with the accounting firm, she also has provided for clients in her unincorporated professional practice. Cindy purchased exercise equipment for $5,000. She works out on the equipment to maintain her stamina and good healthy that enable her to carry such a heavy workload. What tax issues should Cindy consider? Explain