Safe harbor for small business expense or depreciate?

Tenant moved out and I have about $4,000 worth of repairs and $26,000 worth of improvements that I made in 2021.  In turbo tax when I enter the improvements under "add an asset" it gives me the option of taking a Section 179 deduction, which would expense it for the year. From, what I'm reading, the safe harbor for small taxpayers (SHST) only applies if the repairs + improvements is less than $10k. Why is Turbo tax giving me the option of expensing it, and since it does, can I expense the $26k worth of improvements instead of depreciating them?