$26.$ A taxpayer performs computer systems consulting services in addition to their regular job.

Their regular $\backslash (\backslash$mathrm$\{$W$\}-2\backslash$mathrm$\{$job$\}\backslash )$ is with a software development group. The taxpayer hopes the consulting work can grow into a full$-$time business.

Can the taxpayer include the following in the current year business expenses?

$\backslash (\backslash$$ $150\backslash )$ a month cell phone bill. This is the taxpayer's sole phone and is used both professionally and personally. The taxpayer has calculated that a third of the cell phone use is attributed to the consulting and wants to deduct $\backslash (\backslash$$ $50\backslash )$ a month.