the 2% limit is per building basis.

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. 

所有跟帖： 

• 好幾天不見大師發言。多來逛逛指導工作。 -bobpainting- ♀ (0 bytes) () 01/23/2024 postreply 09:38:05

• 不敢來了，都是千萬富翁，還敢指導啥啊。 -檸檬椰子汁- ♂ (0 bytes) () 01/23/2024 postreply 09:42:49

• 感謝感謝檸檬椰子汁 ！ -mimi56- ♀ (0 bytes) () 01/23/2024 postreply 12:08:18