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It's not all bad news...
You can deduct the cost of mileage to and from the gun shop !!!
You can deduct the transfer fees if you sell it to someone.
You can deduct the cost of the safe you keep it in before selling it.
For most of us, selling a gun, and filing a schedule C means we can deduct business losses from our real income. This is actually, potentially, quite good...
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"A Prince, whose character is thus marked by every act which may define a
Tyrant, is unfit to be the ruler of a free people."
-The Declaration of Independence
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