VA doesn't allow bonus depreciation so that's the add-back.  Is there an overall loss on the Sch C?  If not, you can elect Section 179 on the "kept" assets and avoid the add-back.  I would think for the bought-and-sold assets there would be no depreciation allowed (but there's a debate about whether this applies to real property under the mid-month convention).

Every case is going to be a little different but, in general, accelerating depreciation to create an NOL or 179 carryover may be short-sighted.  For one thing, the carryover will not offset future income for SE tax purposes (whereas slower depreciation WILL offset future SE income).  Also, no point wasting a perfectly good standard deduction (and IMO no point wasting the 10% tax bracket but that may be more situational).