I would expect hardware for development at a company would be a home office expense on your deductions.

A donated machine might not be something which carries any amortization, though

Probably a hard rule. If it runs Illumos the amortization is already worn off. Not sure :-)

[illumos-gate] 14705 Extra spaces in the manual -- Peter Tribble <peter.tribble⊙gc>

[illumos-gate] 15406 Duplicate SEE ALSO entries in the manual -- Peter Tribble <peter.tribble⊙gc>