某些人真是可恶，给你了文章自己也不读，就是要来听人给你吃馍。

Annual expense limit

A landlord may use the SHST only if the total amount paid during the year for repairs, maintenance, improvements, and similar expenses for a building does not exceed the lesser of $10,000 or 2% of the unadjusted basis of the building. This limit is determined on a building by building basis—for example, if you own three rental homes, you apply the limit to each home separately.

https://www.nolo.com/legal-encyclopedia/small-taxpayer-safe-harbor-for-repairs-improvements.html

自己又吝啬不去找会计，又不自己好好读文章，偷渡来的不识字啊？没考TOEFL?