Poor thing. You do get confused, don’t you? Wine is an asset. Making wine is either a hobby, in which case it’s not a commercial endeavor and the wine, being homemade, is not much of an asset. Or it’s a business, in which case your business expenses can be deducted against your earnings from selling the wine. If it’s valuable wine, then again, the asset earns greater valuable over time (that’s how wine works, to a point, it becomes better as it ages, and it’s a more valuable asset).
Your comment about “tax shelter” is, as is your custom because you’re such an idiot, nonsense.