Sam works at the Enrico Arpaci men's clothing boutique in Beverly Hills, earning $30,000 per year. At work he wears Enrico Arpaci suits, which cost $1,500 each. Sam purchases five new suits each year. He never wears the suits except at work because he does not want to wear them out and because he seldom goes to places where they would be appropriate. Can Sam deduct the costs of the suits?