According to the IRS, you can deduct any expense that is directly or indirectly related to your profession.
Here, Arianna is an actor and is often required to undergo a makeover for different roles or projects. So she can deduct the cost of makeup and other styling accessories as a business expense under “supplies” However if your profession is not directly related to entertainment then you cannot deduct makeup as a
business expense.
Attempting to secure the deduction outside of the proper profession may lead to an IRS audit.