No, you cannot take deduction twice by claiming the cost under both personal and business section. If this is the air conditioner purchased for your main home, to claim an energy credit, here are the steps:
1. Open (continue) your return in
TurboTax.
2. In the search box, search
for energy improvements. (Don't search for "energy
credit," as this will take you to the wrong
place in the program.)
3. Click the "Jump to"
link in the search results.
4. On screen, Energy-Saving
Home Improvements, answer Yes to the question and
select Continue.
5. Follow the on-screen
instructions.
6. On screen, Energy-Saving
Improvements for Your Home, answer No to question, Were
any of these
improvements related to
the construction of your main home?
7. On screen, Tell Us How Much
You Paid for Energy-Saving Improvements, enter air conditioning
expenses
under Energy-Efficient Building Property