If I use coupons can I deduct the listed price or only the amount I actually paid?

[pbmartinks]

I use coupons at CVS and also receive extra bucks to use on future purchases.  Often I pay less than 20% of the cost of the items.  Can I deduct the FMV (the amount before coupons and extra bucks) or only what I end up actually paying?

[Bsch4477 · Accepted solution]

For any deductible expense use what you actually paid.