Bonus depreciation and Sec 179 Qs

Having depreciation brain lapses. Thanks in advance

Questions 1: Equipment purchased in 2021, taxpayer starts Sch F farm (on 1040) in 2022. Is equipment eligible for bonus depreciation in 2022 when placed in service?

Question 2: If Sch F (on 1040) is showing a loss already, is Sec 179 not allowed? or does W2 wages come into play and make it allowable?

Q 1 yes
Q 2 yes (based on trade or business income). correction - trade or business income here includes wages etc.

Okay, this is what I though but I read some stuff that made me think otherwise... may have been completely different scenarios and I was overthinking.
Q1 - I thought I read somewhere that there was a previous use rule that disallowed bonus?
Q2 - I knew it was limited to business income on pass through entities, but then I thought I saw that on Sch C or Sch F, W2 wages could allow you to take it.

Q1 - you did not say there was previous use.
Q2 - right, so we agree.

Q1 - I guess that's where I am stumped. Define previous use... I think I got deep on this one time and previous use was referencing prior business use of the asset. So if taxpayer original purchased the asset but never used it for any other business purpose, then it was eligible. But I don't remember where I was on that.

Q2 - so you are saying Sch C or Sch F can take sec 179 into loss territory if the taxpayer or spouse has W2 wages

So did he use it for a non-business purpose?

See 1.168(a)-10(b) and 1.167(a)-11(e)(1)(i). Even prior personal use counts, i.e., makes it not eligible for bonus in 2022.

Wages of the taxpayer count. Spouse is a different taxpayer.

I mean any item purchased prior to a business starting is probably being used for personal use.....

I doubt that, but regardless, any item purchased prior to a business starting and put to personal use is not eligible.