If this is for your personal residence just add it to your basis. 

Yes, it is for my home residence.

My wife gets the home office deduction, so I just want to put it in the correct cottagey.

Of the 2 questions the sump pump is the one I am less sure of, but if it's ambiguous I will take it as a repair.

https://cozy.co/blog/the-differences-between-repairs-and-improvements/#:~:text=Improvements%2C%20suc....