Home Businesss Deduction

[hbmonsour]

I bought some Furniture in late 2022 solely for my business (I paid for it in 2022 upfront, 3000$) but it wont be delivered until March of 2023. I will also pay an additional charge for freight/delivery once its delivered in 2023. 

What is the legal way to deduct this, wait until 2023 and deduct the total cost (furniture + freight) as an asset over 7 years? or do I somehow separate it out and deduct on my 2022 taxes?

Thanks in advance

[AbrahamT]

It would be reported from the date placed in service which in your case would be March of 2023.