De Minimis Safe Harbor or Safe Harbor for Small Taxpayers

[John Hole]

I just replaced a refrigerator in my rental last year.  The cost of the fridge was more than the $2500 ( $2499 + tax + shipping).  Assuming that it is the only expense I have for my rental, can I expense the cost of the fridge for 2016 under Safe Harbor for Small Taxpayers (my SHST is about $8000)?  Or I have to depreciate it over the next 5 years?  I know that  this purchase doesn't qualify under the De Minimis Safe Harbor rule since it is over the $2500 per item limit.

 Thanks,

John