Well you could use it as software for the the company or what ever....... but if they found out what it really was for then ya you prob have to pay a fine
If u get audited u'll get fucked but that's ur choice, u can always say u donated 250k$ on a charity fund to pay a hostage ransom so... The only way to get a tax reduction when u invest in a software is if u're going to create stuff with it (added value) here it's a game so it's a final product so no, u can't deduct it. U can't amortize it either as it's too late in its development stage and u're not the one coding it.