Safe Harbor has never applied to any repair and maintenance cost for anything. Not ever. Doesn't matter if it's SCH E rental property or SCH C business property you are referring to. So which is it?
A repair and/or maintenance cost is an expense any way you look at it and is never entered in the assets section. So exactly what are you dealing with here? SCH E or SCH C? What is the asset? Did the asset cost less than $2500?