Tractor cost $17,533

Without depreciating tractor at all, 4835 showing a profit of $31,359

In trying to section 179 the whole tractor, the depreciation expense on 4835 should be $18,206 (with other assets on the depr schedule), but only $11,106 is coming over.  ($7,100 difference)

It is most beneficial to only write off $10,433 and to depreciate the remaining $7,100 over 5 years.