$100,000. For purposes of §179, the W-2 wages of you and your spouse are considered as business income.
However, you might not want to do that, and you might want to elect out of the Special Depreciation Allowance. While that 'extra' $50,000 will create a loss and save income tax, if you 'save' the other $50,000 of depreciation for future profitable years, it will save both income tax AND self employment tax.
