The regulation does say that you have to capitalize everything expense for de minimis elected expenses. 

I'd personally recommend buying the Ford F-150 and use that as a full-house backup in case of an outage and get dual utility out of it vs. spending $45K on three PWs to hang on the wall waiting for the rare power outage.

Thanks @John Ford and Account ClosedWhat type/brand did you end up using John Ford?

Will buying a high performance race car make you able to win the Daytona 500, or would you do just as well with a Ford Focus if you have no training or experience?

Or as Henry Ford so boldly stated in court whence his family tried to have him declared imcompitant so they could steal his biz away from him, "If I'm so incompetent why is it I have a men on my payroll that can answer every question you can ask?"

Like Henry Ford, we paint all units in any color the tenants want, as long as it's Aspen White and have had great results with Kwal paint.  

Put another way, if the unit is a BMW (higher end) in a BMW/Mercedes type market..........you don't slap Chevy and Ford parts on it.

I am looking at $12k for a Ford F150 (6000lbs).  

My first new car was a ford Pinto the year they came out...Check out some of my previous BP info and let me know any specific questions you may have.

. : I would never give the tenant the flooring of their choice, unless their choice just happened to coincide with what I chose to put in the unit (kind of like Henry Ford's "any color so long as it's black").