Have a Tax Question? Ask a Tax Expert
The cost to purchase a mattress would be considered a non-deductible personal expense.
Evidently, Jason is no longer available.
The mattress would be a deductible expense if it was for your B & B, but it would only be deductible in the amount you paid for it used or new on Craig's list, not what it may have been worth.
How large is your B & B and how often do you replace mattresses?
Or was this a special suite or room used for special occasions?