[Rathji]

I am pretty sure if you purchase, you can write off the depreciation, but I'd you lease you can write off the entire amount.

If you want to get an idea of how much it would save you, you could always try out an online tax program like Turbotax etc that supports small business stuff. Since you are not filing you don't need to pay.

Lets you play with numbers and different scenarios and explains what you can and can claim.