Beyoncé’s $312K shoes

Beyoncé shelled out a stunning $312,000 for a pair of diamond-encrusted stilettos to strut around in during an upcoming music video.

The fancy footwear, designed by Birmingham, England-based company House of Borgezie, sparkles with a dizzying 1,310 diamonds.

“It’s the ultimate; Beyoncé’s one of those fantasy customers,” House of Borgezie owner Chris Shellis said. “If you want someone to model your creations, you can’t get any better than Beyoncé.”

The high heels, called the Princess Constellation stilettos, are described on the jeweler’s Web site as being “possibly the eighth wonder of the world.”

Shellis said that Queen Bee’s people contacted him months ago after reading about the shockingly expensive shoes in an article.

“It’s a sale,” Shellis said. “I’ve been told the stilettos are for her next video.”

Bey’s beautiful curves will be wrapped in an $85,000 gold Basque Belt sold by the same company.

Anita Katzen, a partner at accounting firm Schulman Lobel, told The Post that Beyoncé could receive a tax break on the extravagant slippers because they’re part of a costume and not fit for the street. However, the IRS could argue that expenses need to be “ordinary and necessary,” she said.

And they could also be considered a resalable asset, Katzen added.

“The diamonds may not lose their value after the performance,” she explained. “If you bought a Picasso and used it in a video or stage performance, you may have a resalable asset that I would not deduct just because it was used in a performance.”