De Minimis Safe Harbor

[Erin N.]

I paid $30k for windows this year.  60 windows @ $250 each.  My invoice is itemized. Can I claim de minimis safe harbor since each window is less than $2500 and my invoice is itemized?  I didn't have to replace them all at once.  I could have replaced 1 at a time if I wanted to.  I think this might meet the test for them being separate items.  It's not like I purchased 6 cases of tile but then assembled them into a single floor or anything like that.  Anyway, not looking to do anything sketchy.  Just want to apply the safe harbor correctly.

Thanks.