Hello @B4U , thanks for your question!
Your investment in the new asset for your new business will not directly offset your capital (and ordinary) gain from the sale of the real estate property.
However, in the sense that the $50,000 for the asset may be able to be expensed as a business expense (either in the form of depreciation over time, special depreciation up to 100% or Section 179 expense), and that expense will decrease your net business income, the investment will "offset" your overall tax liability. It just doesn't interact directly with the gain from the sale of real estate on your tax return.
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