SHED USED AS OFFICE SPACE

I BOUGHT A 10 X 10 STAND ALONE UTITILITY SHED WHICH I STARTED USING AS AN OFFICE SPACE IN 2024. WOULD I DEPRECIATE IT AS A NON-RESIDENTIAL REAL ESTATE ON MY TAX RETURN. I SET IT UP ON MY PROPERTY IN THE BACK. I ALSO HAD SOME DAMAGES TO IT FROM THE HURRICANE LAST YEAR. REPLACED WINDOWS FOR $900, FIXED ROOF FOR $2500, REPLACED FLOOR FOR $2110. IT'S MY FIRST TIME USING THE BUILDING IN 2024. I'M NOT SURE HOW I CAN DEDUCT THOSE EXPENSES. THE COST OF THE BUILDING WAS $15000. CAN I EVEN CLASIFY THIS AS A PIECE OF REAL ESTATE. IF NOT, HOW CAN I INCORPORATE THIS BUILDING ON MY TAX RETURN?

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