I agree with Sharon on this one.
I would consider the start-up kit a business expense. I didn't have the need to purchase the kit (if it's the one we're all thinking about
) but I know VAs who have and they don't regret the purchase. In fact, some of them have said they wouldn't be where they are without it.
Also, the lady who wrote and sells the kit is a highly respected VA and if she gives a guarantee then I would take her at her word.