Your client, Betty wants to claim a tax deduction for the original artwork to by hung in her counseling office. The artwork was specifically chosen because of its tendency to relax patients while viewing them, thereby facilitating her business. She lives in the 5th Circuit, but a recent decision in the 11^th Circuit seems to support the deduction, albeit in limited circumstances. Note: you do not need to complete research on the topic, assume that it has been completed. Assume Betty wants to maximize legitimate deductions without incurring the civil penalty for underpayment of taxes. Complete the following table to compare results given varying probability of success in court:

Probability of Success in Court	Can Deduction be Claimed?	Is form 8275 required?	Explanation
80%
40%
20%
2%