Yeah.
20 percent of nothing equals nothing which is the exact amount socks can claim back against his tax,A locator is a tool of the trade and therefore is 100% tax redeemable if you buy new.Give the locator to someone who needs it not wants it.
but he,s not buying a new one he,s been given a free one so no tax is involved, i,m self employed and claim for everything I can does that also exclude me and all other self employed people from accepting a gesture of kindness and finally I don't think anybody is really desperate for a locator and actually needs it more than the next man sorry