Account Closed  I'm interested in figuring out whether the de minimis safe harbor can apply to expenses that would otherwise be capitalized before a property is placed in service, and also whether the de minimis safe harbor applies to the same expenses after a property is placed in service.I guess the two fact patterns would go like this:Assume that the taxpayer does everything necessary to qualify and claim the de minimis safe harbor.Taxpayer purchases a house for $50,000, does a $5000 remodel before it's placed in service which includes $2000 of cabinets, $1000 of countertops, $1000 of flooring, and $1000 of miscellaneous supplies.

It ranged from "I can borrow all the tools I need to complete this job" and "I've got a buddy that needs work, we'll knock this out for you" to "I do decks and painting but my uncle is a retired carpenter, he'll do a nice job on your cabinets and I know a guy for flooring, not sure about the bathrooms and tile but I'm budgeting $2k in labor to complete your bathrooms, I'll find someone to do it". 

They store easily in the cabinets but we have had plenty of guests message to thank us for the options!

Charitable contributions as well...For businesses, it's time to restock the supply cabinet. 

A 4k new Bosh fridge I purchased for $500 (with dents of course lol) ; typical washer/dryer 200 each, flooring material like LVP you know the cost is between $1.5-$6 sft right, but the labour cost is typically $3-5k or same as total cost of materials.Kitchen it all depends on cabinet , it all depends from how deep you get the deal from the contractor.

Now if you have a brand new roof, cabinets, flooring, furnace, AC, hot water heater, plumbing, appliances, etc... than that is a different story. 

The ability to run plumbing and electrical to where your cabinets will go is crucial.

But to provide some value anyways, here are our costs.Kitchen: New cabinets, granite, hardware, appliances: $17K to $20K (includes labor)Pain interior: $2K - $4KBathroom: New bath/shower, toilet, tile work, Vanity, hardware,  $5K-$7K (includes Labor)New flooring about $6 to $10 / sqft installed.We personally put in a lot... again depending on the area and comps.New doors, new windows if they are older, new doors, trim, hardware, update electrical if it is outdated (people will just not be happy buying a house with AL wiring).Our absolute minimum we put into our houses is about $40K-$50K, but that literally doesn't get you much.

Nothing too fancy just enough to put in new flooring, paint, cabinets, countertops etc. 

It's definitely a bigger job than just kitchen cabinets and granite counter-tops.