Which of the following assets may qualify for the Section 179 deduction?

A) A computer purchased by a self-employed personal trainer and used for business purposes 25% of the time.

B) Furnishings purchased for use in a rental lodging.

C) A new washing machine used in a taxpayer's home, where she works remotely as a call center representative for her employer.

D) Office furnishings purchased for use in an attorney's office. The attorney, who is self-employed, only uses the office for client meetings. She works from her apartment the rest of the time.

Is it B or D the correct answer?