Where do I deduct this air purifier

[EEB1]

I live in California and there was a methane gas leak citywide this year.  I purchased an air purifier for my home office.  Do i deduct as office expense or under health?  I assume as office equipment since it affects my clients as well....

[aallen19]

This Is an office expense and you can also depreciate this according how much you paid for this item.

[JRodriguezK]

I live in NC, does this hold true here as well? Because of Covid I have been want to get one. Could this be considered a deductible? And is there a limit on the number u can purchase? I’d like to purchase one for the 2 offices. 

[Critter-3]

Anything you buy and use in your business for the safety and/or sanitation of the premises is deductible ... I would put it under supplies.   

[VolvoGirl]

Or if it is a big ticket item and built in you would add it as an Asset and depreciate it.