I have 7 replacement windows at $453 and a door at $1564 plus installation costs, disposal fees, taxes for a total of $6277 that are itemized on an invoice.
Can we expense each window and door under de minimis safe harbor or must it be considered capital and depreciated over 27.5 years?
The house was placed in service Aug 2002 and was built in 1978. The windows and doors were original and hard to open. It was valued at $114,100
If we have to treat it as capital, can we expense the disposal fees and installation?
If expensed, where should I list the disposal fees and installation?
The income from the property was $15,450
If I do this the total deductions would $15309
