Thank you for the reply,
I believe section 179 applies as real estate is my sole source of income and myself or my agent work put a lot of effort into it. The property makes a profit even with the improvement in question accounted for. I do understand the depreciation has to be recaptured, it's likely that i will hold this property until i pass then leave it to my heirs. Also i'll consider myself fortunate to live half of the 39 year depreciation schedule for this so using section 179 should be a net cost savings, in really any scenario.
