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.

			FMV at Time
	Purchase		Converted to
Asset	Price		Business Use
Computer	$	6,600	$	4,900
Printer		4,400		4,250
Desk		5,300		5,100
File cabinet		4,300		4,325

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

Depreciable Basis Asset Computer Printer Desk File cabinet