You do it right regardless of what the auditor will or will not do in the event of an audit. I agree with Gail. Report the income and depreciate the asset.
It's real,
I had to do the same thing right before the tax season started. Because I don't have a traditional cell phone provider (contract) I had to wait the for the pin in the mail to. I use prepaid for my cell phone service. But they can't verify that it's really you through prepaid.