[wadesdad]

My facts were a little off on a hobby deduction.
Per Kiplinger's
"If your endeavor shows a profit in at least 3 years out of 5, the law assumes you're trying to make money. Fail the 3 of 5 year test, however, and it is assumed the activity is a hobby."

I was wrong. I'm sure it won't be the last time.

There are, however, some interesting things you could attempt. The fact that it is a car would cap you out in depreciation rather quickly (in 2000 it was $3,060). The only way around the cap is deducting a rather heavy car. (+6,000 lbs. empty weight!) Go figure! A really large SUV would qualify as this weight includes cargo and passengers.

Try an accountant for the best way. I'm definately NOT one.