you guys are too funny....cobra...there is a long waitlist for that eventhough they increased the quantity....he-he anyway, the IRS could not care less what you spend your money on. just think about it...the more money you spend on your business, the more you are helping the global economy, and that's what they care about. Toyota, GM, and Nissan got their sales and now they will be paying taxes on their profits. i dont think the IRS hates you for doing that. They just want to be kinda sure that you dont buy jet skis for "business" purposes...and you dont take your employees to lunch. that's all.. and another thing....i am amazed and glad that Dan got these vehicles. He probably works hard and knows how to do it right (hopefully). i'd hire a company that has a lexus as a sales vehicle...no question about it. cobra.....too funny. you should experience how fast the new ones go!