[Hugh R]

Talk to another CPA, you can put it in some revocable trust with a lawyer and then sell and withdraw the trust and pay no taxes. I made that mistake when I sold my Aston Martin DB4. IIRC, things like showing it at fund raising concours can also lower the taxable value. "Hey, I only used it as a financial vehicle for charity fund raising at charity concours". Talk to a CPA and lawyer BEFORE you auction/sell it.

For example I had something like 1,800 receipts from 1971 until I sold it in 2008. I put them all in an Excel spreadsheet. That $0.49 roll of electrical tape you bought in 1971? You can write off $0.49 against the selling price 35 years later.