When business closed various equipment were either abandoned in the store or not working and were fully depreciated. Do I need to report in Form 4797 with $30,000 costs, $30,000 accumulated depreciation and zero gain/loss? Can I just group the assets in one amount instead of listing 5 assets?

When business closed should I show ending inventory as zero and inventory kept by owner should reduce purchases. How about if there were no more purchases because the business decided to close, can I have a negative purchases shown in the tax return?

Thanks.