Office Equipment (see Note 1)	30,000
	Note 1 the category office equipment includes printers, computers, fax machines, percolators, phones, microwave, and office refrigerator. Michael is unfamiliar with the tax treatment and therefore requires your help. He is greatly concern with the tax benefits available for the costs incurred for office equipment. Hint: should he capitalized and depreciate the equipment cost, or is there another available tax treatment?