It is sending you to Assets because that is where you make the safe harbor election. When you start the Assets section, TurboTax will ask you if you made any purchases of less than $2500. Answer YES. This will trigger the election questions, see image below. After you make the election, you can enter these expenses in the Expenses sections, see image attached. Click through the screens and Misc. expense will be the last screen, see image attached. You will still be prompted to list assets costing over $2500 in the Assets section.
