To qualify for the section 179 deduction, your property must have been acquired for use in your trade or business.
Property you acquire only
for the production of income, such as investment property, rental
property (if renting property is not your trade or business), and
property that produces royalties, does not qualify.
But the appliance does qualify for the Special Depreciation Allowance.
See page 17 of IRS pub below.
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