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Can 20 items purchased as a set qualify for de minimis tangible property treatment?

I purchase a set of 20 identical items (retail store display "furniture").  If they were purchased separately, they would have cost $350 each.  Buying them as a set I paid a total price of $6000.  They were billed as a "kit" and no longer priced individually.  Can I still expense this under the de minimis regulations or does the fact that 20 individual items were sold and priced as a discounted set/kit mean I can no longer expense the items.

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