Inventory Value for receipt of donated items

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I am looking to acquire a business which refills laser printer and copier cartridges. The business receives LOTS of used cartridges as donations to be recycled.

The current owner says "we are entitled to give a value to these cores" and puts them in as purchases at the same price for ones which he buys.

Almost 1/4 of the COGS on the tax return relates to cores which are donated to the business.

Is this a valid tax deduction? If so, what is the authority?
 

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