When entering rental income(renting out a room from my house where I live) and expenses on schedule E, I chose to expense instead of depreciate a new piece of furniture (<$2,500) that I bought in 2019. When I'm printing out the forms for filling, I found the "Rental Real Estate Safe Harbor Statement" that asking for my signature. It says "The property was not used as a residence for any part of the year." "250 or more hours of rental services were performed with respect to the rental enterprise." I don't want to sign it as these two requirements don't apply to me. Does this mean I can't expense the furniture? Thanks!
