Your call to AsEnumerable() is unnecessary. AsEnumerable is usually used in cases where the target object implements IQueryable<T> but you want to force it to use LINQ-to-Objects (when doing client-side filtering on a LINQ-compatible ORM, for example). Since List<T> implements IEnumerable<T> but not IQueryable<T>, there's no need for it.
Anyway, you could also create a single-element array with your item;
IEnumerable<T> enumerable = new[] { t };
Or Enumerable.Repeat
IEnumerable<T> enumerable = Enumerable.Repeat(t, 1);