Alyssa, an attorney, can depreciate which of the following regarding her professional library?

In the context of professional libraries and the depreciation of books, the key factor to consider is the type of materials and their classification. Generally, technical books that have a limited useful life—such as those that become outdated quickly due to advancements in the field—are not eligible for depreciation in the same way that physical assets might be.

For Alyssa, the nature of her professional library is significant. Many legal and technical books can become obsolete, particularly those that cover rapidly evolving areas of the law, making them unsuitable for depreciation over a standard timeframe. This is why the option stating that none of her technical books can be depreciated aligns with the tax rules regarding the depreciation of intellectual property and materials that do not have a lasting value beyond a short period.

In contrast, the other choices imply various degrees of eligibility for depreciation that do not align with standard regulations governing legal assets or the nature of how books are treated for tax purposes. Consequently, recognizing that technical books are often not depreciable assets accurately reflects the accounting principles governing Alyssa's library.