this is potentially another issue. there is code section 263A which required certain indirect costs for inventory including inventory acquired for resale to be capitalized as part of the cost. so there's no doubt that the dry cleaning would be allowed but the question is whether currently deductible or added to the cost of the item.
263A
(a)Nondeductibility of certain direct and indirect costs
(1)In general
In the case of any property to which this section applies, any costs described in paragraph (2)—
(A)in the case of property which is inventory in the hands of the taxpayer, shall be included in inventory costs,
(2)Allocable costs
The costs described in this paragraph with respect to any property are—
(A)the direct costs of such property, and
(B)such property’s proper share of those indirect costs (including taxes) part or all of which are allocable to such property.
