De Minimis Electrical Wiring

Instead of insanely depreciating over 27.5 years a $5000 job to replace two Federal Pacific Stab-Lok electrical panels located in my duplex, if my contractor separately invoiced me per unit so that the invoices were less than $2500 each then I could take the De Minimis election for the same year expense?

 

Trying to turn a crap salad into a reasonable deduction.