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Could you argue
You could, but it's not an argument you're likely to win. Expenses occur after you have started trading. If you transfer relevant assets such as tools and materials from your personal possession to your business in order to start trading, you account for them at a realistic market value as though you were selling them to an unrelated party.
Could you argue that every record you’ve bought and your turntables and mixer has been an investment in time to get you to this point as a professional? Allowing you to practice and refine your technique?