Which of the following assets will qualify for a Section 179 deduction? All assets were still in use at the end of the tax year. A new computer purchased during the year. The computer, which is located in the taxpayer's home-based business, was used 60% for business. An inherited vehicle used 85% for business. The fair market value (FMV) at time of death was $14,500. New kitchen appliances purchased for use in a rental property. The taxpayer's rental activity does not rise to the level of a trade or business. Office furniture acquired by a taxpayer from their parent. The furniture was purchased at fair market value (FMV) and will be used in the taxpayer's new self-employed venture