You would not deduct as an advertising expense, but you could deduct the supplies as you incur the expense- the only caveat if you do this, you would have to adjust the basis of the completed vehicle when you place it into service and start depreciating it because you built it. (So if the value when you place it in service is $25000 but you deduct $10000 in supplies now, you would want to use $15000 as the basis when you start depreciating.)
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