If I have a food blog, can I consider the meals I have at a restaurants deductible 100% if they are NOT for a business meeting but to understand, review, or assess a particular dish or cuisine? For example I want to showcase something on my food blog, and I go to a restaurant to learn more how they prepare their recipes. Can I consider this a necessary and ordinary expense since I have to go to the restaurant in order to be able to replicate a recipe at home that I will later showcase in my food blog. I am not simply going to the restaurant for a business meeting, but specifically to observe how the restaurant does things. Thank you.
