There is a good article on this subject at the link below.
https://www.thetaxadviser.com/issues/2012/dec/clinic-story-09.html
The link below is to a short thread that you might want to read (note the recommended answer).
https://ttlc.intuit.com/community/business-taxes/discussion/re-if-i-bought-equipment-for-a-photograp...
You can also read the Reg section at the link below.
https://www.law.cornell.edu/cfr/text/26/1.195-1
