5 and 7-year tangible personal property qualify for 179 regardless of their cost. so if you took it on a $200+ phone in 2020 you have done nothing wrong.
however,
A tax law allows you to deduct as an expense any item costing under $2,500 in one year. An exception: expenses associated with a land or home improvement must be lumped together as part of the land or home improvement and deducted or depreciated according to applicable rules. The $2,500 rule applies to each individual item. So, if the receipt says, “Furniture $4,000 – $2,600 sofa, $400 chair, $1,000 table” you can deduct each item in one year, except the sofa.
There is no limit to how many items you can deduct that cost less than $2,500 in one year.
The $2,500 amount applies to the original price, not to the amount after applying your Time-Space Percentage. So, if the item cost $4,000 and your Time-Space Percentage is 40%, the business portion is $1,600 ($4,000 x 40% = $1,600), but it’s not eligible for the $2,500 rule.
To take advantage of this rule you must attach a statement to your tax return saying that you are electing this rule. See my article
the election is under IRS reg 1.263(a)-1(f)
in Turbotax you can select this election to be included with your return
it's the De Minimus Safe Harbor Election
you should come to the question to check off the election when it asks about acquiring assets under 2500 in the schedule C section
to expense you could show the $600 computer cost under office supplies
if you do not make this election you can still elect 179 or the special depreciation deduction under 168(k).
the only difference between the two is that 179 is limited to net business income before the deduction whereas 168(k) does not have this limitation
