Rental Property Improvement

I have been renting my house to my daughter for almost a year. She is recovering her credit rating and her situation is improving since her divorce.  We will likely be able to sell it to her later this year via an FHA mortgage. I imagine that the FHA will say that the roof needs to be replaced. Can I deduct the cost of replacing the roof as an expense required to sell the house, or is it just subject to the depreciation allowance?