Brittany started a law practice as a sole proprietor. She owned a computer, printer, desk, and file cabinet she purchased during law school (several years ago) that she is planning to use in her business.

Asset Purchase Price FMV at Time Converted to Business Use

Computer $ 5,500 $ 3,800

Printer 3,300 3,150

Desk 4,200 4,000

File cabinet 3,200 3,225

Using the above information, what is the depreciable basis that Brittany should use in her business for each asset?

Computer

Printer

Desk

File cabinet