fully deductible under small taxpayer safe harbor
https://www.nolo.com/legal-encyclopedia/small-taxpayer-safe-harbor-for-repairs-improvements.html
$10000 improvement per year deductible for small taxperys.
https://www.nolo.com/legal-encyclopedia/small-taxpayer-safe-harbor-for-repairs-improvements.html
$10000 improvement per year deductible for small taxperys.