The De Minimis Safe Harbor Election is not an option here as it applies only to assets with a cost basis of $2500 or less.
The $7,800 moving cost should have been applied to the basis of the house along with this $28,500 renovation cost. Once the home is finished and placed into service as either farm employee housing or as a Bed & Breakfast you can begin depreciating it over a useful life of 27.5 years. Section 179 does not apply. Trailers use a shorter useful life.
House trailers for farm laborers.
To depreciate a house trailer you supply as housing for those who work on your farm, use the following recovery periods if the house trailer is mobile (it has wheels and a history of movement).
A 7 year recovery period under GDS.
However, if the house trailer is not mobile (its wheels have been removed and permanent utilities and pipes attached to it), use the following recovery periods.
A 20 year recovery period under GDS.