CPA - HELP! TAX planning questions for BRRRR

[Lesley Resnick]

I am starting to do my tax planning for the year....ERRRR

I am trying to figure out how much I can deduct from a BRRR project.

I am not clear on the de minims vs 179 vs bonus depreciation vs 27.5 years depreciation 

My goal is to take as much this year as I can.  Further, I also want to limit my future recapture depreciation when I sell the property.

If I under stand de minims correctly, I can take up to $2500 per invoice (non Applicable Financial statement).  Subject to the lesser of 2% basis or 10k.  

i.e.  100k basis = 2k deduction.- Does this have to be recaptured upon sale?  

IRS link.

A de minimis safe harbor election

179 - Can I use this for my appliances.  Is there anything else I can take as a deduction?  

Paint can be capitalized in the year completed

Flooring - Other than carpet it has to be depreciated 27.5?  Could this be de minims?

A/C - has to be depreciated over 27.5?  could this be minims?

Can I user ARV to set my basis for the 27.5 year depreciation of the building? Do I need to back out all the improvement costs? In theory my basis should still be higher than my acquisition cost.

The refi will be easier to plan for, I am not sure if it will make this tax year.