the 2% limit is per building basis.

来源: 2024-01-23 09:34:56 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

So probably $5000 exceeds 2% of the cost of the building the AC was replaced. 

What you can do is, apply de minimus safeharbor to AC machine, and apply small taxpayer safeharbor to labor cost.  All you need to do to have the invoice list the cost of the machine and labor separately.