LLC

I have a question regarding tax write-offs. I will be starting a LLC soon (chartering business). I purchased the necessary equipment (off-shore fishing boat, etc...) last month. Now my questions are the following: 

1) Can I write-off the cost of the boat when I file my taxes in April 2020? 

2) Should I create the LLC NOW or should I wait and create it in March? Is there a "better" time to maximize tax returns?

I would appreciate your feedback.

Thanks, Marina