Repair Regulation Elections

When do Use 'De Minimis safe Harbor election', 'Capitalize Repair and maintenance costs' or 'Small Taxpayer safe harbor election'? I'm not sure when these are used. Thank you in advance.

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Safe Harbor has never applied to any repair and maintenance cost for anything. Not ever. Doesn't matter if it's SCH E rental property or SCH C business property you are referring to. So which is it?

A repair and/or maintenance cost is an expense any way you look at it and is never entered in the assets section. So exactly what are you dealing with here? SCH E or SCH C? What is the asset? Did the asset cost less than $2500?