Handling Donated & Disposed Inventory When Claiming As Non-Incidentals?

Hello!

I treat inventory as non-incidental materials and supplies, so it's not reported as typical inventory on my schedule c. However, I'm confused about how to reclaim cost for inventory that I donate or dispose of as a sole proprietor:

1. For donated inventory, the IRS guidance I read (IRS Publication 526) seems to not apply as I don't have "inventory" I have non-incidental materials and supplies by the books.
2. For inventory that ends up as trash, is there a way to reclaim the cost at all in my case?

Any guidance on how to properly account for this would be much appreciated. Thanks!