Tax Deductible?

So, if I go down to my local Ford dealership in Los Gatos and...
Oh hang on, they've gone bust!
(and burned down shortly after)

Well, if I go down to my local Chevrolet dealership in Los Gatos and...
Oh they've gone bust too!

Well if I go down to my local GM dealership in Los Gatos and give them $1 to stay in business.

Is it tax deductible?