If she stopped operating in 2022 or If she will be discontinuing the business in 2023, she can report the Section 179 deductions in 2022, but will have to recapture most of the amount (which means essentially eliminate the deduction) don to allowable depreciation when she converts the assets personal use or sells them with the closing of the business. I would suggest just adding the asset and depreciating the amount based on the appropriate depreciable life and not take the Section 179 deduction at all in 2022. This will smooth out the effect of operating the business for a short time.
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