Welcome!
I found this forum a good place to start.
http://www.whitearmor.net/forum/topic/11538-the-various-types-of-armor-and-where-to-find-them/
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All the answers you need are here.
Best of luck!
I have ask the same question to my EA (Enrolled Agent | Tax Professional) in CA and will report back in with their reply.
Great idea if the IRS does not have an issue with it.