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	$ 5,500	$ 3,800
Printer	3,300	3,150
Desk	4,200	4,000
File cabinet	3,200	3,225

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

\begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Asset } & Depreciable Basis \\ \hline Computer & \\ \hline Printer & \\ \hline Desk & \\ \hline File cabinet & \\ \hline \end{tabular}