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. What is the depreciable basis that Brittany should use in her business for each asset, given the following information?
| Asset | Purchase Price | FMV at Time Converted to Business use |
| Computer | $2,500 | $800 |
| Printer | $300 | $150 |
| Desk | $1,200 | $1,000 |
| File cabinet | $200 | $225 |
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