For small tools, don't waste the time, effort and ink. You're wasting time and effor for not gain.
In my business, I might need to replace a few screwdrivers a year, at a grand total cost of "MAYBE" $50 in that year. That $50, even as a deduction (and it is a deductible business expense) will not make one single penny of difference in my tax liability. Now if I was buying $500 screwdrivers (and since I"m not the government, I can't justify that cost) then I would claim it.
