CHATGPT

It may well be that the tax authorities will be difficult about your ChatGPT subscription if you don't do office work. But why shouldn't a gardener be allowed to improve their services from AI?

I sell HVAC equipment online and use ChatGPT for research and checking/drafting emails.

There you go. Similar to my example from the gardener. I would give it a try. If necessary, you can declare less than 100% as a professional expense.