de minimis safe harbor expense or bonus depreciation, tax on sale

[Pablo Madrid]

I have some expenses which could go either way on de minimis safe harbor or to capitalize and depreciate to deduct. Assume i bought a rental house for $100,000 on Jan 1. Land is worth $10,000 so depreciation is $3,272 in first year. Also i replace carpet in a few rooms totaling $2,000. Assume rent income is a breakeven against maintenence and depreciation so no gain or suspended loss carryover. Now I can de minimis safe harbor expense the carpet and net of my activities that gets me a $2,000 carry forward loss.  Assume i sell the property on Jan 2nd of the next year for $110000 sale basis (exclude fees for simplicity). I would pay depreciation recapture of 25% on the $3,272 ($818) and also long term capital gains offset by carry forward loss which is ($110,000-$2000-$100,000) = $8000. I am in 35% tax bracket so my Cap Gains rate is 20% thus i also owe 20% x $8,000 = $1600. Is this correct? I have read some where  that selling that DMSH expensed carpet is actually a $2,000 increase to ordinary income in which case i also owe an extra $2,000 x 35% = $700 (i think now by sale basis is $108,000 since $2,000 of it is for the carpet and thus cap gains is only $6,000). Or does the IRS forget about that "off books" asset and the $2,000 sale of the fully expensed carpet gets ignored?

If it is ordinary income than i would rather 100% bonus depreciate the carpet in which case my capital gain is still only $8,000 x 20% but not the carpet is just depreciation recapture at 25% which is less than my marginal tax rate. 

I understand carpet can also be depreciated over 5yrs so does that play into either election/tax scenario. I also understand the benefit of 199A bonus depreciation impact on QBI but that doesn't provide me any extra benefit in this case. 

Scenario above is more simple than mine but i'm looking for a simple answer to guide my elections on DMSH expense vs depreciation deduction. Did i just uncover a potential downfall of DMSH expensing for individuals in the 28%+ tax bracket? also others may want to know if it's still desirable incase you're in the 20% tax bracket.