Which property is eligible to use the 179 deduction?

	An inherited vehicle that is used 90% for business. FMV at time of death was $10,500.
	A dining room set purchased to use 100% for a rental property.
	A copy machine used 60% for business, located in the taxpayer's home business.
	Business-use personal property acquired by a child from a parent, purchased at FMV.