You sre going to need someone with knowledge of Nort Carolina tax law and regulations to answer your entire question.
However, one critical point of misunderstanding involves the deminimis safe harbor election. You can use Treas. Reg. §1.263(a)-1(f)(1) to expense (immediately deduct) up to $2,500 (per invoice) of tangible personal property.
As a result, the appliances you purchased (and other property costing up to $2,500) can be deducted by making the §1.263(a)-1(f)(1) election.
See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Ad...
