My tax preparer said all my tools were 100% deductible, and that a new computer etc. could be 100% deductible in one year, and not have to be depreciated. The bottom line of my taxes is that I expect to have to pay a bunch, around $5500.00 at least. Yea, I know, I should have been paying on it through the year, but haven't been able to consistantly. Thanks for the input.