De Minimis plus Tax Credit

[James Quillen]

I am house hacking so the building is my primary residence. The water heater is on its way out.

What are the rules for taking de diminimis for a piece of equipment that also offers a tax credit? Am I allowed to deduct the percentage of the purchase price for the rented part of the house from my taxes under de minimis and claim the full tax credit as well since it is my primary residence?