@Daria B. @Steven Hamilton II we cannot take deductions for improvements simply because they are less than $2,500. A bathroom, kitchen, or basement remodel will not qualify for the De Minimis election as a whole, rather individual components and personal property will qualify for the election.
As @Susan Robb correctly stated, property that qualifies for De Minimis cannot be considered an improvement to the unit of property (UOP) which generally limits the deduction to tangible personal property and components of tangible property (read: spare parts).
For example, carpet is generally considered personal property and may qualify for the election. However, laminate or wood glued to the flooring is not personal property but rather an improvement to the building structure.
The best thing for anyone to do prior to making this election is to discuss with a qualified professional.
The following code supports Susan's and my remarks:
§ 1.263(a)-1(f)(1)(i) Except as otherwise provided in paragraph (f)(2) of this section, a taxpayer electing to apply the de minimis safe harbor under this paragraph (f) may not capitalize under § 1.263(a)-2(d)(1) or § 1.263(a)-3(d) any amount paid in the taxable year for the acquisition or production of a unit of tangible property nor treat as a material or supply under § 1.162-3(a) any amount paid in the taxable year for tangible property if the amount specified under this paragraph (f)(1) meets the requirements of paragraph (f)(1)(i) or (f)(1)(ii) of this section. But see section 263A and the regulations under section 263A, which require taxpayers to capitalize the direct and allocable indirect costs of property produced by the taxpayer (for example, property improved by the taxpayer) and property acquired for resale.
§ 1.263A-2(a)(1)(i) In general. For purposes of section 263A, produce includes the following: construct, build, install, manufacture, develop, improve, create, raise, or grow.