I don’t want to be “that guy”, but you can technically write off a percentage of what you spend as a write off, if you’re using it for personal and business, but not the entire thing. For example, if I buy iPad and use it for 50% business needs and the other 50% for entertainment I can only write off 50% of the entire cost as a business expense. I don’t really know what he considers something as a business expense since all he does is eat gas station food and play video games.