Hello
I am just wondering if I can legally claim the deep freezer we bought yesterday at a clearance sales at a Sears Warehouse.

Before starting the daycare I had no use for one, but quickly found the freezer in the fridge was too small once I started making items to freeze for meals/snacks.

I paid $ 222 for the freezer with tax. It is normally a $ 600 freezer but thanks to a scratch on it we got for less than half.

Also I live in a 1100 square foot house 50% of my house is used for daycare and living. How do I figure the amount of utilities I can claim. I know there is a formula on the government website but I can not wrap my head around it. I have tried several times. I do know the accountant will do it for me but I would like to have a idea in the mean time.

Thanks once again for your advice and help.