Your LLC is not really a pass-through; as a single-member LLC without an election to be treated as a corporation, it is a disregarded entity for federal income tax purposes (essentially a sole proprietorship reporting on Schedule C).
You can most likely use the de minimis safe harbor election to expense the laptop, assuming it is within the prescribed limits.
See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Ad...
