Deductions & credits

You should be able to use Section 179 provided you are within the dollar limits and income limitation.

 

See Publication 946 (2020), How To Depreciate Property | Internal Revenue Service (irs.gov)

 

Note that you should also be able to take advantage of bonus depreciation (the special depreciation allowance).

 

See Publication 946 (2020), How To Depreciate Property | Internal Revenue Service (irs.gov)