Toni, a gardener, lent Harry, his friend, his new $$\$ 500$$ lawn mower. Harry ruined the lawn mower, but replaced it with a $$\$ 425$$ model. Later in the same year, Toni lent Harry $$\$ 5,000$$ for bail, $$\$ 3,000$$ to start a fencing operation, and $$\$15$$ for a meal. According to Harry's parole officer, none of these items will ever be paid back. Can Toni deduct any of these losses?