Is something bought for your job using a gift certificate tax deductible?

I own a practice and bought somethin related to my practice that would be normally tax deductible. I, however, used a gift certificate for Amazon.com to purchase the product. Is this purchase tax deductible?

Is something bought for your job using a gift certificate tax deductible?
You use your basis in the gift certificate as if you paid cash.





Eg, I spend $50 and give you a gift certificate. Your basis in the gift certificate is my $50.





Eg, you get a free gift certificate on Amazon.com for spending too much money at Christmas. Your basis is $0, it's still zero.