Hi. My wife is starting to clean houses as a part time business. I know any supplies she buys for cleaning would be tax deductible. What about the following:

• Cell Phone? Would we be able to deduct part of the bill if say 30% of the time the phone was used for buisness?
• Our second vehicle? We have a suv that we rarely drive but we still owe money one it. If she used this vehicle for her part time job, could anything be tax deductible? Gas? Repairs? Payments? This vehicle would probably be used 70% of the time for "business only" purposes.

Thanks for any help!