Is there a maximum total amount that can be expensed under 1263a1f safe harbor election? i.e. 100 items on separate invoices, each cost $2,000. Can you expense $200,000?

I've searched everywhere and cannot find a statement to address whether or not there is a annual or cumulative dollar limit on expensing items under the di minimis safe harbor rule.  Is it up to the tax payer to decide?