If you set the laptop up as an asset on your 2021 tax return, and elected to expense using Section 179, you would not receive a deduction unless your business otherwise had a profit. You would also have to have taxable income on your personal return to take the deduction. You can't remove as an asset added in 2021 and expense it in 2022. You will have to file an amended return and expense it in 2021.
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