Investors & landlords

I will try to address your questions.

1. I don't see any reason under Sec 179 why commercial rentals would qualify but residential ones do not.  It's a law that was passed under the Tax Cuts and Jobs Act (TCJA) only for nonresidential/commercial real property qualified for Section 179.
2. The business income limit is what is needed to accept the Section 179 on Line 11, Form 4562. 
   1. Considerations: 
      1. The pluming fixtures and flooring look like repairs to me and could be expensed on your rental as repairs. 
      2. The appliance is really the only asset that should be depreciable and you have the option of using Section 179.
         1. Review your steps when selecting the Section 179 for the specific assets and then please update here if you still have questions.
      3. You could choose to remove the assets and use the De Minimis Safe Harbor Election. Enter all the items under 'Other Expenses' on your rental as De Minimus Safe Harbor.
         1. This election for items $2,500 or less is called the De Minimis Safe Harbor Election. This election is an option you can take each year that lets you write off/deduct items $2,500 or less as expenses instead of assets.
         2. DeMimimis Safe Harbor 

@dginil