As mentioned by DoninGA, the dryer could be entered as an Asset for your property and would be depreciated.
However, you can choose to deduct the cost of the dryer in full under the Safe Harbor election. If you choose to use Safe Harbor, do not enter the dryer in the Depreciation section.
Take a look at the following TurboTax help article for more information:
What can I expense or depreciate with the business safe harbor election?
@williambaldwin17
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