The business equipment belongs to the business, and you're using it in the course of trade or business. (effectivecoverage.com)
You spend more than 750 hours in the real estate trade or business activities — not necessarily your rental. (hrblock.com)
You may not deduct these expenses if you had them while looking for work in a new trade or business or while looking for work for the first time. (executivecareerbrand.com)