Business & farm

Thanks! I will admit I am now confused. I'll try one last time, but I know this chain is getting long... 

 

I bought my $802 computer in July and the percent I am using it for business is: 

2021: 5%

2022-2025: 60%

 

You said in your response I could deduct 60% of the total cost in Year 1.  That strikes me as strange because I'm not using it for 60% business (either in Year 1, or on average over all 5 years).  Can you point me to an IRS guidance document that supports this interpretation? Also, I read the responses from ColeenD3 and DMarkM1 to say that based on my facts I need to depreciate (which is why I'm trying to figure how how to do that for assets under $2500).  Thanks!!