Wendy is a self-employed certified financial planner who started her business in 2017. During the year, she purchased a $500 computer and a $250 desk. She also paid $6,000 in legal/incorporation fees and spent $12,000 for a new roof for the office building she owns. Which purchase(s) can she expense in 2017 without limitation? Computer and desk.

Computer, desk, and legal/incorporation fees.

Computer, desk, legal/incorporation fees, and roof.

Legal fees/incorporation fees and roof.