In reality, the only way you could justify it as a business expense would be if the keyboard would generate additional income. If not, then it's a waste of money, business wise.

Gary cool
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PSR-S950, TC Helicon Harmony-M, Digitech VR, Samson Q7, Sennheiser E855, Custom Console, and lots of other silly stuff!

K+E=W (Knowledge Plus Experience = Wisdom.)