Elizabeth is a self-employed, certified financial planner. She began her business in 2017. During 2017, she purchased an $800 computer and a $450 desk. She also paid $5,000 in legal/incorporation fees and spent $10,000 for a new roof for the office building she owns. Which purchase(s) can she expense in 2017 without limitation?

Computer, desk, legal/incorporation fees, roof.

Computer, desk, legal/incorporation fees.

Legal/incorporation fees, roof.

Computer and desk.