Roth IRA contributions must be based on earnings as an employee or from self-employment. Executor fees, while included in gross income, are not treated as self-employment income for someone who is not in the trade or business of being an executor (i.e., someone who serves as one for a relative).
Movable property, such as desks, computers, machinery, and autos, depreciable over a five-year or seven-year period.