TP boughta bunch of furniture for his business.  Most items on his invoice were listed out as $2000, but a few items were more expensive.  Therefore is the whole invoice disqualified for eh safe harbor de-minimus?  If it is, that is OK because we will do the bonus depreciation.  In a way we want it to be disqualified, so we can do the bonus depreciation which may be better (for Section 199A reasons).  

My understanding is that if you have elected de-minimus you have to stay with it.