I understand that recently the IRS decided to no longer consider cell phones as "listed property." But may I still deduct the purchase cost under section 179? The phone was purchased new in 2013 and also placed in service in 2013 and is used 60% for my business. Where and how on form 4562 should I include the purchase of my cell phone? I would prefer to deduct the entire amount (60%) this year, but I am also concerned about creating a red flag for my return.

Thanks!