no you can't. if you take 179 on $30K of computers and your business income is more than $30K (in your case it is) you must take all of the 179 the first year. however, you can elect not to take 179 on the entire cost. then you must elect out of special depreciation 168 (k) (by law, generally special depreciation is 100% of the cost of qualifying assets reduced by any 179 taken unless you elect 50% or elect out completely. so if you take $20K of 179 then 168(k) becomes $10k. total depreciation the first year $30K. if you took $0 of 179 then 168(k) the first year would be $30K.
assuming you don't want the entire $30k deduction for 2021, when doing your return elect out of 168(k) special depreciation. you can play around with the 179 amount to get to the AGI you want. what cost you don't take 179 and/or 168(k) on the first year is depreciated over the next 5 years.
see pub 946 tables starting on page 71. computers use the 5-year column,
https://www.irs.gov/pub/irs-pdf/p946.pdf
