My client is a retired investor who bought a computer to help keep track of her investments.  She would like to deduct the computer as an investment expense and she would like to use Sec 179, for CA only, since this 2% misc deduction is not available on the federal return.  Can section 179 be taken in CA to expense a new computer used for personal investing?  Or is this a 5yr MACRS issue?  There is no business income and such a deduction will not help this year, but it could be carried forward if it's allowed.  Your thoughts?