@Opus 17 I must respectively disagree. The system is readily available for the function it was designed to do.
https://www.law.cornell.edu/definitions/index.php?width=840&height=800&iframe=true&def_id=726d9ae63c....
The term placed in service means the time that property is first placed by the taxpayer in a condition or state of readiness and availability for a specifically assigned function, whether for use in a trade or business, for the production of income, in a tax-exempt activity, or in a personal activity.
