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.

Asset Purchase Price FMV at Time Converted to Business Use

Computer $7,100 $5,400

Pinter 4,900 4,750

Desk 5,800 5,600

File cabinet 4,800 4,825

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