PA Home Office Expense - Heating System Replacement

My spouse meets all the requirements for a home office deduction in PA. We replaced our heating system this past year. We paid for the repair with credit that will be paid back over the next 3 years.

 

First, am I correct that we can claim a home office expense deduction for this repair? Second, where do I list it? Depreciated expense? Property Maintenance? And do I list the amount that we paid in 2024, or the total amount that the repair actually cost?

 

Finally, is this something that I report over several years or just once?