Business Use Depreciation For A Solar System

My son is in the solar business. He works with several different installation companies. In early 2023 he had one of his installers put a solar system on his house. During the year he used it multiple time as a selling tool showing what a solar system can offer. This resulted is many sales. Can he depreciate a portion of the cost as a business expense? He operates the business from his home and has a dedicated office there. Total cost, after tax credit, was $18,000. Suggestions are appreciated, thanks in advance.

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