Purchasing and using a giftcard, can this be wrtten off as business expenses?

I run a bakery business and I buy a lot of my fresh ingredients at Target. There is a promotion right now where I can get a $500 giftcard for $450. If I purchase this with my business debit card, would I only write off any further purchases I made with said giftcard? (so if i bought the $500 card today, then don't use it until next year, i would not be able to write off the $450 for 2025, but say I used $100 of it in January, I could write off said $100 purchase for 2026, correct?)

I just want to make sure I'm doing this right since I don't want to purchase the gift card unless I can write off business purchases made with it.