Home Office Expense rather than Asset or Depreciate

[brtc3]

We have a home Office and use 48% We repaired/replaced roof and don't want to depreciate but take the expense deduction.  

39 yrs of depreciation will be useless for us

[RobertB4444]

Sorry.  Anything that has a useful life of more than a year has to be depreciated.  And commercial property gets depreciated for 39 years.  It is a little silly when we're talking about a home office deduction but it is the IRS requirement.

Here's an article on commercial depreciation.

@brtc3