Claim deduction on free after rebate software package?

Question

I purchased a software package for my home business that was $59.00. It had a $59.00 rebate making it free after I received the rebate a few weeks later. Can I claim the $59 as a deduction?

Answer 1

Of course not.

Your can claim your net out of pocket which may be just the sales tax on the item.

Answer 2

No, you paid nothing for it, there is no deduction.

Answer 3

sure, then make sure you claim the rebate as $59 misc income