I cashed in my 401K to start up my business, can I deduct the $23,000 I had to use as a down payment?

I had to use my 401K after being let go from my job in order to start up my business. I needed $23K down on my Ultrasound machine with the leasing company. I have my fed tax ID and am registered as an LLC. Can I write off the whole $23K for the tax year or do I have to spread it out as depreciation??