@VolvoGirl
Thanks and now it make sense.
I only have business expense deduction. I don't have HOME OFFICE deduction (Home office deduction needs income on Sch C which I don't have as a Trader with TTS and no 475 election) so I don't have traditional office related expenses like for office related goods like improvement to either office or office equipment.
That's why I did not pay much attention to de minimis harbor rules. Thanks for your help and article.
