YOu can deduct that percentage of your tenting costs that is equal to the percentage of floor space you have rented out that is exclusive to the tenant. Termite treatment would be a maintenance expenses. Whereas any work done to repair damage caused by termites would be a repair expense. Repairs done in that space exclusive to the tenant would be 100% deductible. Repairs done elsewhere on/in the property would not be deductible at all.
