If the couch is in the playroom then it is claimable. Not if it is in the livingroom and not used by the daycare specifically.

The 20% refers to the depreciation chart. Major expenses are claimed at a percent I think it is which is 20%. But also remember that it is only based on 50% of the cost the first year so the trick although too late for this year is to buy anything you want for the next year in the fall of the previous year so that you are using the full price in the year you actually use the item. The chart for the claim is in your tax package.