The taxpayer purchased violins and violin bows, which had been fabricated between 1705 and 1844, for purchase prices aggregating $1.4 million. It also purchased (for $0.56 million) the "Sartory bow" in 2002, whose fabrication date was unknown other than that it had been anonymously estimated to be "about 1900." The taxpayer leased these items to a subsidiary, which provided them to performing musicians for promotional purposes.