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Returning Member

Sch E questions on my rental properties

I'm wondering.  If I install a new HVAC system for say 5000 can I elect to deduct the entire cost under 179?  Same goes for windows 3500 and counter tops 2800.  I have read pub 527 and 946 but am still not certain.  Any help would be great - thanks to all in advance.  Please only answer if you really know.