Fiona is a professional bass violinist with the St. Paul Symphony Orchestra. In February of the current year, she purchases at auction for $200,000 an eighteenth-century bass violin built by the renowned As a Santavar. Fiona is thrilled by her acquisition. The violin is a treasured artwork and a quality investment. Also, it is an asset she will use almost daily in her profession. May Fiona deduct part of her expenditure this year? Explain.