If they are different elections, does that mean the only criteria for claiming the de minimus safe harbor is that the expense/improvement is less than $2,500?
For background information, the total of ALL repairs/improvements for this property were $22,000 (which would not qualify for the safe harbor for small businesses). When I separate the items (water heater, cabinets, countertops, rock garden landscaping, new plumbing), each is under $2,500 so can I just categorize each under "miscellaneous expenses"?
