[Hugh R]

I recently sold an old car at a "substantial" price over what I bought it for. I've owned it for 35 years. Question on capital gains. I have receipts from 1972 when I bought the car, but not complete, but I do have a fairly complete log book of expenses. Will the IRS accept this as a diligent record of expenses? Also, I'm putting my receipts and expense log into an Excel spreadsheet, will they allow expenses for operating costs such as gas, oil/filters, etc. Also what about insuring it for the last 35 years? I've maintained it for 35 years can't I deduct things like insurance against the basis of the car? I've searched the IRS website but haven't found any conclusive answers.