Dyson owns an auto repair shop that serves a particular model of auto and he tends to purchase parts in bulk. Dyson is eligible to treat inventory as non$-$incidental materials and could elect to do so$.$ In December of $2022,$ he purchases $24$ oil filters. He uses one filter to service an auto in January $2023,$ and then about two filters per month and ends $2023$ with $14$ filters. Dyson's business has gross receipts of around $$1\mathrm{.}2$ million per year. Dyson expenses oil filters when he purchases them on his book and records $($Dyson does not have financial statements other than for taxes$).$

How will Dyson treat his oil filter inventory for tax purposes?

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