W T Mome Delete G Enter TN TIM Test Tax Analyst Certification Test (2019) Schedule E Question 36 of 75. The safe harbor election for small taxpayers (a business with total assets of less than $10 million or average annual gross receipts of $10 million or less for the prior three taxable years) allows taxpayers to elect to expense certain items. Items eligible for this election include all of the following EXCEPT: Utilities Repairs Maintenance. Improvements Mark for follow up Question 37 of 75. erty uses partially for personal use and rental purposes:for the me. Which statement best desc