$26.$ A taxpayer performs computer systems consulting services in addition to their regular job.

Their regular $\backslash (\backslash$mathrm$\{$W$\}-2\backslash )$ job is with a software development group. The taxpayer hopes the consulting work can grow into a full$-$time business.

Can the taxpayer include the following in the current year business expenses?

Purchase of $\backslash (\backslash$$ $2,500\backslash )$ in computer equipment that the taxpayer hopes to resell to customers. These items are currently stored in the taxpayer's garage.