I got my hdc ready in a month. All the toys, highchairs, playpens etc that I bought, I claimed. I didn't start to claim other expenses until I opened though. I actually didn't even know that was an option. However, I was working part time as a nanny before opening my hdc so I didn't have that long to plan anyways. Once I decided I was opening that was it and I opened as quickly as possible!

I would also suggest finding an accountant in your area and asking for clarification.