You need to treat the new one as the acquisition of a business asset. You may choose to depreciate it or take advantage of the Sec. 179 deduction.
The old camper's destruction amounts to the abandonment of a business asset. Treat it as a disposition with a zero (0) sales price.
For more information, please read this TurboTax FAQ: https://turbotax.intuit.com/tax-tips/small-business-taxes/managing-assets/L18WqppFX
