Can I deduct medical equipment donations that was paid for by insurance?

[HSC1]

We donated some old equipment such as an electric wheelchair that was originally paid for by insurance so that other families can use it (to a registered charity that re-distributes the equipment).

Can I deduct it even though it was originally purchased by insurance (many years ago)? If so, how do I categorize the "how acquired"? Gift?

[MayaD]

No. You may only deduct the cost of medical equipment that you have paid for.