You could have expensed the 2019 if you used the De Minimis Safe Harbor Election. That election allows you deduct the full cost of items worth $2,500 or less, instead of depreciating. If you took the election, it applied to all your businesses, rental properties, or farms. So, you probably did expense it. It would be listed as an expense on your Schedule C if you expensed it using the election.
If you did not claim it, yes you could go back and claim it, but you would have to amend your past returns to do so. If you did not expense it in 2019, you can amend to add the expense. If it cost over $2500, you would not be able to use the election and you would have to depreciate it, which would require amending 2019 and 2020 to take the depreciation for each year. But you probably already expensed it if you made the election. Check your Schedule C.
And yes, since you received the discount, you can report the cost as the net amount, less the $100.
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