Offer your thoughts or opinion on the input financial query or topic using your financial background.

Car as business expense, but not because of driving
To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.  (IRS, Deducting Business Expenses) It seems to me you'd have a hard time convincing an auditor that this is the case.  Since business don't commonly own cars for the sole purpose of housing $25 computers, you'd have trouble with the "ordinary" test.  And since there are lots of other ways to house a computer other than a car, "necessary" seems problematic also.