You can only deduct
the portion of the cost of the Apple watch that is used for business as a
business expense. For example, if
you use it 75% of the time for business and 25% of the time for personal purposes,
then 75% of the cost is a business expense.
I may not understand
what you mean by “phone extension”, so if this does not answer your question
please explain further. If you have
a second phone line installed in your home or a second cellular line that is
used exclusively for business purposes, then those expenses are a business
deduction. The first phone line into your
home is never deductible for business reasons even if there is an office in
your home. If you have only one cellular
line, then you may deduct a percentage of that cost depending on your business
usage of that line.
