So if I claim $0 in 2021 due to the de minimis use, I can still claim part of it as an expense in future years? In other words, not claiming any deduction in the year the computer is purchased does not prevent me from claiming the deduction in future years?
So, to take my example, if the computer I bought this year is $1000, and I'm only using it a de minimis amount in year 1 for business, but will use it for 60% business for years 2-5, it is okay to claim $0 this year, and then $120 in each of the next 4 years? Thanks!
