Does higher Q4 expense disqualify 179 deduction and require MACRS

What negatives do I face by having the majority of my business expense in Q4?

  • Q1-Q3 had minimal expenses (software and office supplies)
  • Q4 expenses will be 10x that of Q1-Q3 (new video and audio equipment, and computer)
  • 2021 expenses will total close to15% of 2021's income.

Does this prevent a 179 deduction in 2021 and require a MACRS? Does having higher Q4 expenses trigger an audit?