Thank you for your answer. If I could ask a followup question by changing the scenario a little:
Would your answer change if I personally received the item, and then subsequently converted it to business use? That is, if I'm using Amazon Vine as a hobby; receive the item for personal use; reviewed it while it's my personal possession; and only convert it to business use after all that. I'd pay personal income tax on the ETV, as stated by Amazon, which is based on FMV. Could that then be considered the depreciation basis for business use, for which I could take bonus depreciation of 100% in 2022 (or 80% in 2023)?
