Mike Rapoport wrote:

Your cell phone is not education or training. You can deduct education and
training that relate to your current job but not for a new job. So training
for the instrument rating would be deductible for a pilot who uses an
airplane for business.travel.

I deducted all my training because I'm a controller. Wrote off my
handheld GPS too, although I just buried that in the "training" part.
What a country.