digital product to help with business foundation and strategy

This expense is deductible if the digital product is used to improve or manage the business's operations, such as software for business planning or strategy development. It is not deductible if it is considered a capital expense or if it is used for personal purposes. For example, a digital course on strategic planning for a consulting business is deductible, but a course on personal finance is not. If the digital product is part of the initial costs to start the business, it may need to be capitalized and amortized over time, subject to the $5,000 immediate deduction limit for startup costs.