But how do I determine the amount I can deduct in year 1? If the computer is $1000, and I'm only using it a de minimis amount in year 1, but will use it for 60% business for years 2-5. Can I claim $480 as a business expense (i.e., $120 per year in years 2-5, and $0 in year 1)? To do this, do I need to identify as a "start up" cost? Or under Section 179 do I need to wait until 2022 to claim the deduction?
