As a Sub-S Corp small business, I went through an IRS audit on my business a year ago and let me tell you - you do NOT want to do anything to red flag the IRS. Do you really want to have the IRS agent camped out in your office for many days going through every record, looking at every receipt and asking a thousand questions? Then, when your CPA gets involved which they inevitably will their bill runs into the thousands of dollars. It's not worth it. Because when they come looking for one thing, they get to looking at everything. Why is that other iPhone you are deducting have your wife's phone number on it, does she work for the business? Yes? Where are her pay stubs? Where are the FICA taxes you paid on her? Oh, and your fuel receipts don't all add up for the vehicles you have in your fleet based on miles driven, have you been using using your company credit card to fuel a personal vehicle? It goes on and on and on.
Do yourself a favor and keep your 179 deduction legit (I have two vehicles in my business, a Ford Transtar 250 Cargo Van and an Isuzu NQR diesel Box Truck, neither of which anyone is going to drive for anything but business and they didn't look twice at those).
I noted one cavalier comment in this thread that "if you are legal there is nothing to worry about." That person has never had an IRS audit I'm willing to wager. Do not dismiss these and don't roll the dice. That's an area you don't want to fool around in. IRS business audits are the most miserable thing I have experienced in thirty-five years of business and it consumed about 150 hours of my time which diverted me from doing business.
Don't buy a Model X for business and expect to use it for personal use. Big, big mistake.