I have about 24,000 worth of home repair expenses (roof, furnace, ceiling, etc.)
At that costs, that's not a repair. It's a property improvement that gets added to the cost basis of the property and depreciated over time.
Assuming the roof was replaced in full, then 38% of that would be business use and that 38% would be depreciated over time.
Assuming the furnace was replaced (and not "repaired" in place) then 38% of that cost would be business use and depreciated over time.
As for the ceiling, if the ceiling repair (I'm guessing from someone falling through or getting dropped through it during the new roof installation) if that ceiling repair was in the home office, then it would be 100% business use. Depending on the extent of the damage repaired, that "might" be a fully deductible repair expense.
If the ceiling repair was not in the home office, then nothing concerning that would be deductible or depreciated, and depending on the extent of the damage repaired, it might not even add to your cost basis if it was in fact just a "repair". (Meaning maybe 1 or 2 pieces of sheet rock.)
If the ceiling repair was because of water damage from rain that leaked through before they got the new roof on, then I would expect that to be quite extensive and costly, which may enable you to justify that as a property improvement. Would really need more details, as all this info on the ceiling is purely speculative based on no facts at all.
