I agree, the $1506 purchase price was the cost of 2 appliances.
Q. For the purpose of capital gains, what is the basis of the coffee maker?
A. The prorated portion of the $1506 you paid.
For example, if the retail price of the refrigerator was $2000 and the coffee maker $1399 ($3399 total), then your cost basis in the coffee maker is 1399/3399 x 1506 = $620.
