The problem is that you would need to add it at market value this year which is probably very little. You would have to add it as a class 8 at 20% and only claim half of that the first year. I don't thin it is worth it.
If you wanted to use it as an expense, you probably could due to the low value, but you would use the market value of a "years old" couch, which again is likely to be very little. You cannot claim the original cost.
