Which property is eligible to use the section $179$ 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 in a rental property located in Canada.

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