Yes you are right Bright sparks. Sorry about the mistake (it has been a year since my last tax filing). When I file with Turbo tax it guides you all the way and I remember there is a section where that reads (the $200 minimum). I have purchased a lot of used items. Some items that I remember claiming as CCA were video monitor, quad stroller, outdoor structure, gate (yes, a expensive gate including the installation cost from the store)