Deductions and Write-Offs

Handicapped Wheelchair Van deduction

I purchased a used handicap rear entry van for my spouse who is incapable of walking. I paid $7500 for the van. Average cost for the same van for regular use is $3300. Can I deduct the difference in pricing, ($4200) because of the conversion to accept a wheelchair? Even though van is used? I know the difference can be deducted for the conversion for the cost above the regular price of the van when new….but this is a used vehicle. Thank you

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