This is what you pay your CPA for: professional guidance as to making such purchases.

At this point, you ought to have a pretty good idea as to your tax liability. This weekend, play "let's pretend," and prepare your taxes as if the year was over. How much do you owe?

Now, do it all over again, only add, say, $3000 in office expenses. How does it change your bottom line? How much does it affect your tax obligation?

The 'dirty little secret' regarding tax deductions is ... you have to first make the money, before you can spend it. All the write-offs in the world won't help you if your business is already marginal.

In short, buy / lease something first of all because you need it, and it will carry itself. Any tax savings are but 'gravy.'