Property improvements are recorded when they are placed in service (installed) regardless of when paid for. This is a 2025 improvement, and does not qualify for the $2500 safe harbor. The de minimis safe harbor is increased to $5000 if you have the correct financial statements for your business, you may need to check with a tax professional.
But there is also a Safe Harbor for Small Taxpayers, which allows you to take an expense as long as,
1. the building's cost basis is not more than $1 million
2. your overall annual business income is not more than $10 million, and
3. the total for all annual repairs and maintenance plus the improvement is not more than 2% of the building's unadjusted cost basis.
So if the building cost at least $130,000 but not more than $1 million (and depending on your other repair and maintenance expenses for 2025) you might be able to use this safe harbor instead.
https://www.landlordstudio.com/blog/3-irs-safe-harbors-landlords-need-to-know-about
