?David, a CPA for alarge accounting firm, works 10- to 12-hour days. As a requirement for his position, he must attend social events to recruit new clients. In addition to his job with theaccounting firm, he also has private clients in his unincorporated marketing business.David purchased exercise equipment for $3,000. He works out on the equipment to maintain his stamina and good health that enable him to carry such heavy workload. What tax issues should David consider?