The safe harbor election is still 2,500 however the full amount could be claimed using Section 179 Deduction.
According to the IRS:
"Section 179 deduction dollar limits. For tax years beginning in 2022, the maximum section 179 expense deduction is $1,080,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,700,000."
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