Yes. Pretty much any item ("unit of property") under $200 can be expensed without any elections. See §1.162-3(c)(1)(iv).
<a rel="nofollow" target="_blank" href="
https://www.law.cornell.edu/cfr/text/26/1.162-3">https://www.law.cornell.edu/cfr/text/26/1.162-3</a>
