What about smaller builders

Some builders build 100, 300, 600 homes. But what about the builder who builds 4 homes at $2 - $6 million. How does the $1,000. per minute rule work for them. They will be fine if they spread the  cost over, say, 5 years. Still, they are in the business to sell houses, be they a couple of whales. They might just have to pony up the tax deductable cost and use the DVD Video Brochure to sell more houses. It drives me nuts to see a multimillion dollar company be too fruggle to pay $120,000. for a great new tool in a DVD Video Brochure. Spend the money. It will come back.