Only if you can obtain capital gain income by selling some asset that you holdfor investment or business purposes for more than your basis in the asset.Stocks bonds business equipment rental property would all create a capitalgain assuming you could sell them for a gain. Since most assets tend to appreciate in value slowly it would be hard togenerate a significant capital gain in a short period of time unless you werefortunate enough to get stock in a hot IPO or received equity compensation ina startup that became valuable quickly. Unless you can generate some capital gain you are going to be limited to the3000 per year deduction.