Joe runs his own small business.  Unfortunately, one day whilst out visiting a client, he was severely injured in a car accident and left a paraplegic.  As a result of the accident Joe has had to make the following modifications to enable him to continue his business.

• $3,000 of changes to his car to enable him to drive to work;
• $5,000 for parking expenses immediately next to his office;
• $8,000 for expenses in modifying parts of his office to allow him to work more efficiently, such as ramps and rubber protective strips against the walls.
• New clothes to enable him to be better able to do his work.
• Special adapted communications equipment for being able to answer the phone and to be able to talk to his computer to give commands and for it to take dictation (notes from spoken word.

All medical evidence agrees that after his accident Joe could not physically get to work except by car, and by parking close by his work place.  All other modifications made, including his special clothing, also make running his business far easier.  Real estate experts however suggest the modifications made by Joe to his office have actually decreased the value of the premises, and may well impact on the ease of access for clients, thus perhaps having an adverse impact on the overall profitability of the business.

Are the above expenditures deductible for Joe?