Can cost of specialised sleep bed be deducted as business expense for professional athlete?

[Liesal]

AT first I thought no way but .... Profesional athlete who purchased an upscale sleep number bed with sleep iq technology.  Given that feedback from this technology could be used to optimize sleep and training.....He could have purchased a much cheaper regular bed with no technology .  I am leaning towards personal expense

[IRonMaN · Accepted solution]

Yeah, I would lean in that same direction.