1099-MISC - Postmates Inc. I want to indicate expenses. I work as a courier. For this job I bought a bike worth $ 1300. Which section to include these expenses($ 1300)?

[maksimm]

1099-MISC - Postmates Inc. I want to indicate expenses. I work as a courier. For this job I bought a bike worth $ 1300. Which section to include these expenses($ 1300)?

[Ashby]

You should enter under miscellaneous expenses and write in "delivery bike"

Also, you need to make the "de minimis election" that allows you to expense items that are normally depreciated up to $2,500. 

You do that with these instructions:

Part 1.  Make the election

1. Click on Federal Taxes > Wages & Income [In TT Home & Biz:  Business > Continue > I'll choose what to work on]
2. In the Rental Properties and Royalties section, click the Start/Update button.  
3. If you have already started adding information about your business, you will be asked if you want to review your rental and royalty information.  Click the Yes box. 
4. When you come to the Rental and Royalty Summary screen.  Click on the Edit box next to the property.   
5. If you haven't already started adding information about the property, continue through the screens to enter the needed information.
6. You will now be on the Review Your [property name] Rental Summary screen.  
7. In the Assets/Depreciation section, click on the Start/Update box.
8. When you come to the screen, Did you buy any items that each cost $2,500 or less in 2015? mark the Yes button and click Continue.  (See Screenshot #1, below.)
9. On the screen Let's see if you qualify to deduct these items as expenses, mark both of the Yes buttons and click Continue.  (Screenshot #2)
10. On the Now, let's review each item you bought screen, mark whether all your new assets cost $2500 or less.  (Screenshot #3)
11. If you mark that every item cost $2,500 or less, you will be brought to the Rental Summary screen.  You have elected the De Minimis Safe Harbor provision.  Proceed with Step 2, below.
12. If you mark that some cost above $2,500, you will be asked Did you make improvements to rental in 2015?

• If you say Yes, you will be taken through the screens for the Improvements election.
• If you say No, you will see the screen Do you have any items that aren't covered by your elections?  Proceed through the screens to enter these assets.  (Screenshot #4)

[maksimm]

Also, you need to make the "de minimis election" that allows you to expense items that are normally depreciated up to $2,500.    I do not understand what is it? Where and what to press