Indicate the limit per item or invoice regarding the requirements to apply a de minimis safe harbor to tangible property expenditures for a business taxpayer.

ItemDescriptionLimit per Item or Invoicea.For a taxpayer with applicable financial statements

$$2,500$$$5,000$$$7,500$$$5,000$

b$.$For a taxpayer without applicable financial statements

$$2,500$$$5,000$$$7,500$$$2,500$