[MaSnaka]

I think you deduct whatever you want...it's a matter of opinion. In an audit though...it's the irs's opinion that matters. Personally I would have a hard time looking someone in the eye telling them my Cobra is a legitimate and necessary deduction though. But curiosly, FunFer2...are you saying the total cost of your car, upgrades and maintenance or just the cost of putting letters and logos are tax deductable? Be anonomous because you never know who's watching.