Can I deduct are airpods a business expense?

AirPods can be deducted as a business expense if they are used predominantly for business activities, such as attending virtual meetings, making business calls, or listening to work-related content. If the AirPods are used for both personal and business purposes, only the portion attributable to business use is deductible. For example, if you use AirPods 70% of the time for business and 30% for personal use, you can only deduct 70% of the cost. It's important to maintain a log or record of their usage to substantiate the business use percentage. Conversely, if the AirPods are primarily for personal use, they are not deductible. Additionally, the cost should be reasonable and necessary for your business operations.