Cameras and equipment as listed property for de minimis election

Youtube business as sole proprietor operating out of my home.

I have purchased two cameras and a 2 lenses as well as some lighting equipment.

Do I need to meet the listed property requirements to use the de minimis election option on my deductions?

posted

you're supposed to use the business percentage for that.....and 179 or bonus depreciation....over 50% and then use the de minimis expense method if you want.

do i need to keep separate records to prove that I hit the 50%. I have no persona use for the camera equipment recorded, but The Camera is only ever used for business (youtube videos). They stay in my office area, and I use my phone for personal photography stuff. I guess I am asking how I prove a negative record...how do I prove that I did not use the camera stuff for personal use.