Brittany started a law practice as a sole proprietor. She owned a computer, printer, desk, and file cabinet she purchased during law school $($several years ago$)$ that she is planning to use in her business.

FMV at Time

Purchase Converted to

Asset Price Business Use

Computer $ $7,200$ $ $5,500$

Printer $5,0004,850$

Desk $5,9005,700$

File cabinet $4,9004,925$

Using the above information, what is the depreciable basis that Brittany should use in her business for each asset?