I purchased a 1000 dollar laptop on November of 2023 with the intention to primarily use it in my business as a freelance software engineer. I made no income in 2023. I did not start making income until January of 2024. Do I write off the laptop as an expense for the tax year of 2023 or can I write the entire cost of the laptop in the tax year of 2024 since this is when I started making income?
Since I made no income in 2023 it seems that it doesn't make sense for me to write it off for that year.
