Business & farm

It is perfectly okay to convert a personal asset to business use. It is also okay to start using a personal asset for a percentage of the time and for business a percentage of the time.

You can take the small percentage allotted to you for 2021 and then take the balance over the next five years. You will not lose anything by doing it this way. While you do not get much the first year, you make up for it in the second. Please see the screenshot for the percentages, by year, of 5-year property (computer).