minimum info needed on form 4562 when there is a new sec179 item?

[Mike Stone]

I have a very simple case where I have rental property that I have  owned for several years. each year I have submitted a very simple 4562 that shows an entry in PART III line 17 for MACRS deductions for prior assets and then this number is repeated again in PART IV summary line 22. This number is simply the original yearly depreciation that was calculated by my prior Accountant using the standard building value / 27.5 years, lets say $8000

THIS YEAR. I bought some furniture that i want to accelerate depreciation (section 179) , lets say $1000.

QUESTION 1

do i put $1000 on line 2 (Form 4562) and again in PART II line 14 (special depreciation) BUT NOT put it in PART III at all

but do put the $8000 in PART III under 19h (residential rental property).

WITH THE GOAL  that line 22 (PART IV summary) will show $8000+$1000=$9000 of total depreciation for this year.

QUESTION 2

do i need to add a supplemental statement to form 4562 that explains this $1000 item i deemed section 179 is furniture?