Thank about anything you started using for the daycare that you already had such as a highchair or toys your own kids had outgrown. Those can be sold to the business at the equivalent of garage sale prices (1/3-1/2 of retail).

Consider a larger portion of some things such as the amount of toilet paper or baby wipes used by the daycare vice your own kids.

Things you bought seasonally such as christmas or valentines decorations - some could have been claimed with the idea of making the playroom more festive.

Make sure you are claiming all of your cleaning supplies and maintenance around the house. Batteries for toys - things we just grab from the drawer and don't think about.