Yes, you can claim the "conversion" based on when you paid for the conversion. If the conversion was paid on the bill of sale, it is a medical deduction for 2016. You can
include in medical expenses the cost of special hand controls and other special
equipment installed in a car for the use of a person with a disability. You
can include in medical expenses the difference between the cost of a regular
car and a car specially designed to hold a wheelchair.
