You should be able to expense (deduct) the value of the computer, @ukingyu, under Section 168(k) (bonus depreciation, aka special depreciation allowance).
You do not need the de minimis safe harbor for this purpose and, hence, are not subject to the $2,500 limitation of that safe harbor. You also do not need to use Section 179 since that section has business income limitations.
Further, recapture will not be an issue if the computer is eventually scrapped (or converted back to personal use at a time when it has absolutely no value).
