Boob job must be an ordinary and necessary expense for the business. Does she remove them when she is not working or does she go out in public with them when not working? Ask her how many people in her profession have had this done. Show her the tax law if you have to but don't deduct it unless it was to correct a medical condition.

You gotta love clients...what happened to the days they just wanted to deduct their nylons, clothing and cosmetics.