Deductions & credits

Thanks for all the info.  We did try to send it back to the manufacturer, and they declined.  I did check all of the things you mentioned regarding "donatability" (if that's a word).  It sounds like my issues would revolve around  getting an appraisal to establish FMV, and including the item in the estate settlement, so that it would be ours to donate.  I am not optimistic about getting an appraisal that would not be challenged, so I doubt I will try to go through the trouble.  We are at least able to donate it so it will get to a patient.  Again, appreciate the time and information.