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 $ $7,400$ $ $5,700$

Printer $5,2005,050$

Desk $6,1005,900$

File cabinet $5,1005,125$

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