business equipment expense

I purchased a Honda 21 inch mower Aug 2018 and I used it twice last year for personal use and 4 times this year prior to starting my lawncare business June 1 2019. I also have an old stand-up Toro stand up rider that has a fmv of around $1100. I am going to be using both of these solely for my lawncare business now. Can I deduct these using fmv value and write off entire amount under Misc expense? I keep seeing references to section 179 but I don't know when to use this or where to enter on form.

Also, how would I calculate FMV for the Honda mower since it is almost new?

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