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.
