Required: Advise Barbara regarding the deductibility of the $10,000. Barbara owns a retail store as a sole proprietor. Lately there have been some break-ins into the store. To enhance security and protect her store from future burglaries, she has spent $10,000 to hire a professional dog trainer to train her three-year-old Rottweiler to act as a guard dog. Barbara is uncertain whether this expense should be classified as capital