1. Put it in equipment. Depreciate in 5 or 7 yrs (according to its category. 2. Car rental: car lease costs are deductible. On top of that, you can still pick the milage calculation or actual cost. 3. If you have no tax liability prior year, you dont have to pay estimates this yr. Generally speaking, if yr tax is over 1000, its required to make estimated payment. Hope it help.