Hello maybe some body can assist/help me on this topic.

Client has daycare in her home. She bought kids bed and dinner table for kids lunch and dinner time in total $5000.

Can I use section 179 and offset expenses based on business percentage use which calculated in form 8829 home office expenses? I tried but I see it calculated based on MACRS for $5 for first year instead of $5000 * %80.

Business use percentage is %80