"What is this" or "did this come off my car"?

@Phily- where did the seal/gasket go on your steering column?

Thanks everybody for quick replies. It is made of rubber and don't think it's the breather grommet since I never removed breather from old engine. I am really hoping it didn't come from the steering column. Don't think it did, I have the lower gasket where the column goes through the floor. This thing does not fit over the column tube. It's not from a throw out bearing since I have auto trans.
Maybe it is the remnant of an upper ball joint boot? That would be great because I have new ball joints and boots and that would mean this thing is just trash.