I have read several TT posts and other public posts on the de minimis safe harbor election and remain confused from conflicting perspectives.
I purchased several items for rental properties that were all less that $2500 each. I would appreciate feedback on which of these are covered by the de minimis safe harbor and which must be depreciated.
Replaced 9 windows ($2000 each)
Replaced vinyl flooring planks (not glued down)
Replaced carpet (tacked in place - not glued down)
Replaced curtains
Light shades (can easily be removed)
Television
Heater
Vent fans
Thanks in advance for your feedback
