How to account for this transaction -- taxwise

Background: A single-shareholder C Corp. has a 3+ year old laptop that developed a video problem. The repair is covered by the Credit Card Company ("CCC") under its
extended warranty. Since it is relatively expensive to replace the LCD, and the laptop is relatively outdated, I asked the CCC whether they would simply pay the repair cost and the Corp. will use that money to offset the cost of purchasing a new laptop. The CCC has no problem with that; and they pay the Corp. the written estimated repair cost. The Corp. still has the laptop. The Corp. expects to purchase the new laptop before year-end; and it may let the old one just sit there or just give it away. [On the manufacturer's web site, the sellling price for the same model -- reconditioned -- is about $50 more than the cost of repair, but comes with a short warranty. Questions: The old laptop was a Sec. 179 deduction at time of purchase. Is there a capital gains for the receipt of the repair cost? Or can it be a reduction of the cost basis for the new laptop? If reduction of cost basis, can the reduced cost basis of the new laptop be a Sec. 179 deduction? TIA
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