under the regs wages even from an unrelated activity is includable in business income
from reg 1.179-2
(iv) Employees. For purposes of this section, employees are considered to be engaged in the active conduct of the trade or business of their employment. Thus, wages, salaries, tips, and other compensation (not reduced by unreimbursed employee business expenses) derived by a taxpayer as an employee are included in the aggregate amount of taxable income of the taxpayer under paragraph (c)(1) of this section.
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(c) Taxable income limitation—(1) In general. The aggregate cost of section 179 property elected to be expensed under section 179 that may be deducted for any taxable year may not exceed the aggregate amount of taxable income of the taxpayer for such taxable year that is derived from the active conduct by the taxpayer of any trade or business during the taxable year. For purposes of section 179(b)(3) and this paragraph (c), the aggregate amount of taxable income derived from the active conduct by an individual, a partnership, or an S corporation of any trade or business is computed by aggregating the net income (or loss) from all of the trades or businesses actively conducted by the individual, partnership, or S corporation during the taxable year. Items of income that are derived from the active conduct of a trade or business include section 1231 gains (or losses) from the trade or business and interest from working capital of the trade or business.
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note that while you say the total cost is $65K under other tax rules De Minimis Safe Harbor: you can expense up to $2,500 of equipment purchases per item or invoice without needing to track depreciation.
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it is also wise to consider the multiyear effect if you take the max 179 for the year. your income would be low and hence the tax rate would be low for the year. but the following years the income and taxes could be higher and overall, over the life of the assets you could pay more in taxes.
