I mean it should be lop sided no? One is running a business and one is for personal consumption. If I go and buy a half lamb for my personal consumption, I ca

I mean it should be lop sided no? One is running a business and one is for personal consumption. If I go and buy a half lamb for my personal consumption, I can't deduct it from taxes. If I buy half a lamb, cook it and sell, I can deduct the costs because it's a buisness.