Business phones, not Sec 179, and $400 left to depreciate when abandoned.
Work through the asset, and indicate that you stopped using the asset in 2021 and press on. A screen or two later you'll have a screen for "Special Handling Required?". Read that screen so you'll understand why I'm telling you to click YES. Then click YES. You're done.
Any remaining depreciation (if any) is deducted as a misc. expense.
