Thanks. FWIW, I did search for the obvious terms on this forum and the link you provided didn't show up.
Regarding the fair market value determination discussion in the link, I'm curious if the issue is the argument that there is not an "open market" for this item, and having such is required to establish FMV. There is a market for it, as the manufacturer is willing to sell it and a patient may be willing to buy it. But I would accept that I can't sell the item, and if that means FMV = 0, I get it.
