Deductions & credits

@ColeenD3 right, I understand that, but I need to know whether I should prorate only the monthly installments paid during the period that the home office was in use or the full cost of the repair on the date it was incurred. The total invoice was approximately $11k, however I spread those payments out over 12 months. The complication is that I converted my business from a sole prop to an LLC/S Corp in May, so I need to know whether to attribute the full cost of the repair (prorated for home office use, of course) from the time it was incurred or split it between the sole prop and the S Corp depended on when those payments were made, if that makes sense.