Is the purchase of recumbent bicycle worth over $3000 allowed as major purchase on tax return?

[dev1234]

I bought a recumbent bicycle for personal use, that cost me over $3000, is tax paid on this allowed as a major purchase for tax purpose?

[VolvoGirl]

No.  

You can only add

1.  A Motor Vehicle

2.  Aircraft or Boat

3.  A Home

Major purchases do NOT include:

-Furniture

-Jewelry

-Home electronics

-Appliances