Tracking COVID caused business expense for next year

Thankfully I filed for this year right before lockdown started. I have questions to help me track some unusual expenses for next year. 

 

My business is an S-corp. My home is my office. I am a trainer who is usually a road warrior. I was on the road so much that I did not have internet in my home. Using my phone as a hotspot was enough. The current situation has driven all my training online. Because of that I had to buy some equipment (e.g. cable modem and Ethernet to USB connector for my system) additionally I now have a monthly internet bill. I feel OK deducting the equipment as a normal office expense. What about the internet bill? I would not have that without a business need. Can I deduct it as a business expense? If so, what box does it go in?  Thanks for the advice.