You have a client who is a full-time mechanical engineer working more than 50 hours a week. However, he has a passion for music and has spent many years writing and recording original songs in hopes of hitting it big. He has sent recordings to major record labels to no avail. Recognizing the cost of booking recording studios is quite expensive, your client decided to purchase professional recording equipment and installed a recording studio in his personal residence. The total cost of the equipment was $30,000. Your client has never made any revenue from his recorded music but would like to know if the cost of the recording studio is a deductible trade or business expense since he spends all his free time pursuing a career in music