Do you get manicures at other times, for personal reasons? If so, I suspect this would likely be a non-deductible expense.
But if you never get personal manicures, and only do it for this purpose, then I probably would take the deduction.
On the other side of things, if the photos only show you holding the items in one hand, maybe on the cost of getting the manicure on that ONE hand would be potentially deductible. 🙂
