I am Self Employed. I purchased and paid for a computer for my business in December 2024. I decided it wasn't the right computer, so I returned it and purchased another one (also in December 2024). However, I did not receive the return credit until January 2025 and I was charged a 15% restocking fee which was deducted from the refund. For the first computer I paid $2,400 in December 2024 and received a refund of $2,040 in January 2025. Is any of this deductible on my schedule C? Can I at least deduct the restocking fee of $360 in 2024 since that is when I paid it?
