Can I deduct the cost of car seat covers which I received as a gift on my 2018 schedule C for my ridesharing business?

[ajquart1]

I'm using Cash Basis accounting. In late 2018, my dad made an online purchase for $200 car seat covers as a gift for me to use in my ridesharing business. The seat covers arrived at my place in early 2019. I have my dad's 2018 receipt for the purchase. Can I expense them on my 2018 schedule C? Thank you!  

[Texas Roger · Accepted solution]

Since your dad paid for them and gave them to you as a gift, you can't claim an expense for them on your tax return.