<prompt> Human: Hello,Im self-employed. I listen to music while I work, and I use Audible to listen to books that are related to business.However, I also use Spotify on my personal time, and I use Audible to listen to books that are not clearly business related.So, can I write off a percentage of these expenses as being related to work?I firmly believe that both of these services contribute value to my business. Music helps me focus and books improve my skills. For me, these do not fall under the tax category of entertainment; they are more like training, materials, tools, etc.However, I dont know how well my opinions would hold up during an audit, and Im having difficulty finding other conversations that offer hard answers or first-hand experience.Does anybody have any experience with this, or knowledge of tax laws that relate to this? Thanks.  <response>: You can deduct them of course, but dont get audited. The auditor will just chuckle and deny the expense. These are not ordinary and necessary business expenses. Call a CPA if you dont believe me. 