I’m sorry. I meant to say the two options are Bonus Depreciation or Safe Harbor. Think I’ve spent too much time on this today, need a break...ha.
I’d say the normal way to do it is to take the depreciation route as it’s an asset. Either way is probably fine.
Also keep in mind, some states/jurisdictions tax business property so that too can eat into any depreciation benefit.
Ultimately, if you’re only talking nickels as an end result, not worth mentioning it all all.