Yes, it appears that you can elect the De Minimis Safe Harbor for the AC unit and the Furnace unit. To follow-up on the previous Expert's comments, if the AC unit and the Furnace unit were essentially "one unit" and you had one invoice, in an amount greater than $2,500, for the entire HVAC unit, then you would likely not be able to deduct this item using the De Minimis Safe Harbor.
However, it appears from your question that the AC unit and the Furnace unit are separate items. Moreover, it appears that you have a separate cost for each. These facts suggest that you can take advantage of the De Minimis Safe Harbor. However, it is important to emphasize that there is an anti-abuse rule which prevents a landlord for example from breaking down the cost of a component into each of its individual parts on an invoice. For example, a landlord could not deduct the cost of a new HVAC if the total cost was $4,000 by breaking up that cost into the HVAC’s individual parts on the invoice.
A good example of a separate AC unit would be AC stand alone units, such as window AC units. AC units of this type would generally not be part of the structure of the building, and thus, could be depreciated over a seven-year period.
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