I suppose she could, but there’s some complications here.
If you buy a computer as a business expense, you can only deduct a percentage of its price: the exact percentage of use that is directly related to business. So, 70 business / 30 personal would mean that 70% of the price was deductable.
You’d have to have a way to explain what percentage you “use” the augmented breasts for work purposes, and then could only deduct that much.
No matter what the percentages, one thing is sure: this is a 100% sure way to get audited.