growler said:That's a legitimate business expense. Just put the company name on the boat and it's advertising.
Or you can say that you are checking out some work down at the docks and you need to get a better perspective ( easier to see from the water ).
It's the company picnic and no one else showed up ( to bad they didn't know about it ).
Better yet, buy a commercial fishing license and write the whole trip off as a loss.
or catch fish and sell for a profit