Safe Harbor for Small Taxpayers - can I split my 19k repair into two years and qualify

I'm mainly mainly looking for input as to whether IRS will allow this or if it will attract undesirable IRS attention. 

I have 18k roof repair quote that looking if there might be an opportunity to split between two years and still qualify for direct expense reduction (vs Deprec) - each of those years  (I meet the other requirements and used SHFST last year)

There could be a legit need for this:  for example, if I want my roofer to order my materials now (maybe save a material price increase in the coming year) and then do the actual work after rainy season....say May, 2026 (So Cal).

Before if I ask my roofer if he would do this and invoice me in this way, I'm asking forum/experts, would it be allowed?

Thanks in advance for review/response.

@DianeW777