if you were buying in a corporation then you would have a loss but if your buying personally i just dont think would be able to take the deduction.
My suggestion would be to buy turbo tax and / or goto forums and see what other people are asking, as im sure this is a common question. Also you can search through he program for that type of deduction. if its there, take it as turbo tax will pay for the difference for you if they are wrong.
Given that, I will contact my accountant and tell you what he thinks next week.
Douglas Montgomery, Broker