Steve Smith works full$-$time as a CPA at a local accounting firm. He has some extra money saved and has always loved bowling. Therefore, he decided to purchase a bowling alley $($five years ago$)$ since he always enjoyed bowling. However, due to his busy schedule, he only opens the bowling alley to customers on the weekends $($when he is usually there to play with family and friends$).$ Unfortunately, there are few customers and the bowling alley has incurred losses for the last several years. He$,$ does, however maintain an office at the bowling alley and advertise in a local newspaper. Steve does not have any prior experience dealing with bowling$/$bowling alleys. He$,$ however, is excited about deducting all of the expenses associated with the bowling alley as business expenses on his tax return. Consider the appropriateness of Steve$$s plan from a tax perspective.