Is can you write off airpods as business expense a valid tax write-off?

AirPods can be deducted as a business expense if they are used primarily for business activities, such as making business calls, attending virtual meetings, or other work-related tasks. If they are used for both personal and business purposes, only the portion of the cost attributable to business use is deductible. For instance, if you use AirPods 70% of the time for business and 30% for personal use, you can deduct 70% of the cost.