I read that instead of depreciating low value office items such as hard drives, printers, keyboards, mice, etc. costing less than $200 (per item), it's possible to deduct these items as an expense under Supplies (line 22) even if their usefulness extends substantially beyond a year; is that correct? I hope so cause it seems ridiculous to depreciate a $60 hard drive.

Also, what's the difference between Supplies (line 22) and Office Expenses (line 18)? Could you list some common examples of each? Last year, our professional tax preparer put a bunch of stuff under Office Expenses that, based on my reading, probably should have been placed under Supplies. Then again, much of the information I've come across is contradictory, so I can't be sure.