"can the boat be deducted"
Are you aware of how to handle Assets? Expense and Expenditure are not the same thing. The reason you don't deduct Assets like that, is that they last a bit of time. That's called Useful Life. They wear out over time and that's called Depreciation per the IRS classification for the asset type. And of course, if there is personal use, who pays which operating costs, etc, also apply.
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"Level Up" is a gaming function, not a real life function.
