De Minimis Safe Harbor

[AJ D.]

Hi - Getting very close to completing my new build construction and had 2 questions around De Minimus Safe Harbor rules/accounting

1)  For appliances that I purchase BEFORE official "available to rent" date. Do these have to be capitalized? For example, a dryer that costs $1500, can I use De Minimus Safe Harbor for that, or does it still need to be capitalized since I purchased it before officially putting cabin up for rent?

2) Can De Minimus Safe Harbor result in a  net operating loss?