Show the Safe Harbor as a Miscellaneous Expense with the explanation of De Minimus Safe Harbor. It is not a repair and would not be included with repairs. It is either a purchased asset or an improvement asset. Repairs included with a major improvement become part of the improvement.
In terms of your other question, physical invoice amount itself is >$2500 but is on a joint owned property i.e. the expense is the 50% share of the invoice which would be for an amount under the limit, here are the rules you need to meet to take this election:
- You don't have an applicable financial statement (most people don't).
- You have a consistent process for how you record expenses and assets.
- You record these items as expenses on your books/records.
- The cost of each item as shown on your receipt is $2,500 or less.
