Rentals if I have an appliance invoice <$2500 may I deduct it as A de minimis safe harbor election even if I do not meet the Safe harbor elect by Small Taxpayers?

For rental properties if I have individual appliance (such as refrigerator) replacement invoices <$2500 then I may deduct them as A de minimis safe harbor election  even if I do not I meet the Safe harbor election by Small Taxpayers?  I don't understand what the Safe Harbor Election by Small Taxpayers would be used for if this is true. I appreciate any clarification you can offer not specific to Turbo tax but to the election.