You'll have to decide whether the desk meets the criteria.
https://www.irs.gov/publications/p529/ar02.html#en_US_2016_publink100026912
Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7.
You can deduct only unreimbursed employee expenses that are:
Paid or incurred during your tax year,
For carrying on your trade or business of being an employee, and
Ordinary and necessary.
♪♫•*¨*•.¸¸♥Lisa♥ ¸¸.•*¨*•♫♪
