Since AC and Furnace are part of HVAC Unit of property, doesn't this 2,500 limit now applies to HVAC unit of property ? In that case, even though AC and Furnace each costs less than 2,500, if it both combined exeeds 2,500, wouldn't it be now not eligible for De Minimis Safe Harbor since at HVAC Unit of property expense is more than 2,500?
