New appliance...repair vs. new

[Sunny P.]

Tenant called and said the oven part of the range won't turn off...had a repair company look at it and they quoted me $480 to fix it because it needs a new control board..which apparently is $280 PLUS labor 

Long story short..it made sense to just buy a new range.  I have a stainless steel package so I got a nice samsung and with tax and delivery and haul away it is about $560.

For less than $100 more, I am able to replace with a new one....either way it sucks because the condo is only 8 yrs old and 8 yrs of usage isn't much for ranges...

So my question is, will I be able to deduct ALL of it this year or is this some crap that I have to amortize?

Thanks

[Oleg Kio]

I'll second @Andy W , I believe you can expense using the de minimis harbor election. As long as it's under $2,500 per item, you can expense it in full the same year. Search Bigger Pockets for "de minimis" articles and check out the IRS site.

https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations