Yes, you could list the flute as a Business Expense and put the amount at 60%, the business estimated usage.
You could also enter it as a Business Asset, and there you give the total cost and state the 60% business use. You have several elections to choose from in that instance.
Since it is an asset over $2500 you could also Depreciate it over several years.
Any of these is acceptable.
Click this link for more info about Managing Business Assets.
[Edited 03/23/2020 | 6:25 PM]
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