I currently work at home with a company. I was not hired to work from home but had worked for them for quite a while and because my commute was over 100 miles a day they let me work from home on a trial bases in January and it has turned into a perm. opportunity. I love my job and don't want to quit but was thinking about a part time job. (home base) They require certain computer speed, etc. My question is if I update my personnel computer is this tax deductable?