No offense to anyone here, but if you take tax advice of someone on a reptile forum over the advice of a CPA, you're only asking for trouble.
I've noticed that a lot of people in this industry like to dance around the tax laws, doing such things as not reporting cash based sales. This can lead to a lot of problems for you down the line.
I recommend finding an accountant you trust and then take their advice on what you can and cannot claim. If a CPA misleads you, they can be held legally responsible. A member on this forum misleading you cannot.