The rule is to do what you’re both comfortable with, and see if those things match up. If you’re not up for drinking, then don’t. And recognize that social drinking might be more important to the person you’re interested in.

The irs wouldn’t recognize the deduction and you would still owe the entire amount to the federal government.

That’s the problem California doesn’t send taxes to the Federal government. People and businesses pay directly to the government. There’s no mechanism to even stop it on a state level if a governor wanted to.

Better bet would be just a bigger motor, or gas power if you can plane. Two motors need a rudder or coordinated pivots that get finicky to mess with.

I still don’t get why anyone is buying inkjet printers for the past 20 years. It makes zero sense to me.