Michael
Petruccelli says; Subject to some important exceptions, there is no limit on
how much you can deduct, as long as the amount is reasonable and you don’t
deduct more than you spend. As a rule of thumb, an expense is reasonable unless
there are more economical and practical ways to achieve the same result. If the
IRS finds that your deductions were unreasonably large, it will disallow them
or at least disallow the portion it finds unreasonable.