Elective Surgery is not deductible under medical expenses.

sole purpose is for business only, this is literally my only business expense as I haven't even bought costumes or anything else all year to be able to get this for my business.

sole purpose is for business only, this is literally my only business expense as I haven't even bought costumes or anything else all year to be able to get this for my business.

You can't separate the business from the personal benefit so the IRS would not allow it.  An analogy would be a business man wanting to deduct an expensive outfit because he needs it to be presentable to his clients.  The IRS argues that the suit COULD also be used for non-business activities (even though the taxpayer says it is only for business) and disallows it.  Similarly, the IRS would argue that even though it might improve you income, it also enhances you personally.

should I do 1/2 then? I don't want audited

https://www.irs.com/articles/can-breast-implants-be-claimed-tax-deduction

Under certain conditions as outlined in this article, a business deduction MAY be available.

if I would have known that I was gonna get audited over a business expense and not spent any other $ on anything else just to do this all year, no costumes, costume makeup, etc, just this so I'm gonna be paying thousands to the irs because I don't have any business expenses if they don't accept this....f that.