I do not know the value you are talking about. However, do you really want to tackle section 179 ? It results in expensing for the current year the capital expenditure of an asset that is DEPRECIABLE under section 168. A smart watch does not come under the definition of high technology items 26USC.(I).(2).(A).
Suggest you just expense the watch. Note that if, challenged , you must be able to prove that this device is essential for conduct of your business and is usual and necessary. If you use it business less than 50% then the depreciation / section 179 portion must be recaptured. Avoid all this just expense it , if you can justify this as business property.
