You're a tax consultant providing services for the 2022 tax year. Your client is a self-employed DJ. She explains that she grossed $150,000 in concert proceeds and has spent $20,000 on elaborate outfits used for the concerts. The client would like to deduct the cost of these outfits because they are impractical for everyday use. She would like to know if they are deductible and if not, are there any circumstances where they would be.

Instructions: Write a tax memo that answers the client's question above. Identify the relevant statutory, administrative, and judicial authorities to justify your holding. Make sure to thoroughly document the basis of your findings by citing the Internal Revenue Code.