ARGH help - Tax Accounting Problem + NSFW

[LondonBroil]

(Priginally posted in personal finance but this would get a lot more views)

I'm doing a problem for my tax class finding out someones income tax due or payable. It's a single woman who owns a business and inside the problem it states:

Janice purchased and placed into service the following fixed assets for her business
-Furniture and fixtures (new) costing $19,000 on 1/10/05.
-Computer Equipment (new) costing $40,000 on 7/28/2005.

Janice would like to deduct these costs as soon as possible.

I have to fill out Form 4562 (Deprec. and Amor.) but I'm not sure which way deducts the costs the fastest. Also, does the date they're put in use have any meaning?

And in the spirit of giving, here's mine:









EDITED:OOPS


http://img152.imageshack.us/img152/4564/1oa9.jpg