To fall under the category of deductible, a business expense must be both ordinary and necessary. By ordinary, it means that the expense is common and accepted in your trade or business while the necessary expense is the expense is one that is helpful and appropriate for your trade or business. However, your expenses do not fall under this category. If you have an expense for something that is used for both purposes; partly for business and partly for personal purpose then it may work in your favor. To include it in the deductible by dividing the whole expense by two and you will find the business part.