(Designer) Tax Optimization Overview: Your expenses appear to align with standard creative industry benchmarks. Total potential identified deductions: $1,625 (subject to pro-rated business-use allocations). Categorization Table: MacBook Pro ($1,500): Potential Section 179 Immediate Expensing. Likely a primary business asset. Risk: Low. Business Dinner ($100): 50% Limit applies per IRS rules ($50). Risk: Medium. Note: Requires documentation of business purpose. Internet ($50): Mixed-use utility. Suggested 50% allocation ($25) pending professional review. Risk: Medium. Documentation Guidance: The IRS scrutinizes "mixed-use" utilities. Maintain a log or home office diagram to support the business-use percentage. Additional Considerations: Consider discussing Adobe Creative Cloud subscriptions and professional font licenses with your CPA.