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Itemized Remodel Receipt - 27.5yr vs. De Minimis

If I paid for a $20k remodel and the invoice is detailed then can I line item some appliances and depreciate them over 5 years?

 

Can I De Minimis specific line items if they are under $2500? For example, a closet cost $1800 to add while another line item deals with all the electrical work for $1500?

 

This is what I'm envisioning from the $20k remodel invoice:

 

$500 Diswasher: Depreciate over 5 years


$1500 electrical work: De Minimis expense


$1800 closet build: De Minimis expense


$16200 remaining invoice: Depreciate over 27.5 years

 

Is this allowed? Thanks.

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