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    Office in foreign country

    Client, a native of Mexico, now U S Citizen for about 30 yrs and lives in Tx. wants to start a business in Mexico buying and selling oil field equipment. He will spend about 3 or 4 months a year in Mexico.
    He wants to buy a small office bldg. in Mexico so that while he is there, he will have an office to work out of and a bed to sleep in.
    The rest of the time he will work out of his office in Texas.
    Would the office bldg. in Mexico be 100% depreciable and all related expenses deductible? Or a portion or none?
    Without the office bldg. the client would have to rent an apartment while there and use that as an office.
    Any help will be appreciated.
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