Cameras and equipment as listed property for de minimis election

[fvhelms]

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?

[smarttees]

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.

[fvhelms]

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.