Presumably it's a tax deduction too, so don't forget to count that on 2012 taxes since that's when you paid it. It's possible you may have to take a percentage off the deduction for the value of the brick itself but it couldn't be very much. I know when you pay the fee for Club Level, you can count 80%; the 20% you can't count is because you get food, programs, etc. I don't really think the food and such is really worth $600, but that's the way it's done.