how much can the client deduct on his tax return for the buisness and what items can he deduct?

the equipment is New Commercial HVAC Unit value of the equipment? 55000

4 3D Printers valued at $20,000 per Printer (Purchased from the Dental Supply House) 2 Panoramic X-Ray Machines valued at $25,000 per machine (Purchased from Dentists R Us) 5 Used Dental Chairs $1,000 per chair (Purchased from Richards brother)

Business Income Total was $170,000.

2. 179 tax code what are the requirements for immediate expensing and what is the limits?