I think you have to sort out what is business and what is personal which is not always easy. A guideline that I always used is " that if you have an expense in your work that you would not ordinarily have if you were not doing the work, then it is probably deductible" . I would suggest that your lunch every day is not deductible even though it is food. It might be deductible if you take a prospective client out for lunch to discuss business related to your work. Gatorade which is used to maintain proper electrolytes in the body from too much sweating would most likely be acceptable. However, Bottle water would be a little iffy. I hope this sheds a little more light on the topic. If you deducted a questionable item, the worst thing that would happen is that it might be disallowed in an audit and you would have to pay taxes on the amount disallowed.
