Deductions & credits

Thanks, Patti! Those are clear answers and they will help me save some money on what looks to be a gigantic tax bill this year. 

One more grey area: landscaping a yard is a capital improvement as I understand the rules. What happens if you landscape again many years later to make it even nicer? Are they both capital improvements? 

How about having a tree specialist work on your fruit trees to help them make more fruit. I see that could be maintenance but really trying to make the trees better. Is that a possible interpretation?