Aren't some repairs to home deductible where a person is taking a dediction for home office deduction. Also, isn't a portion of roof repair deductible as rental expense, where roof is for an up and down unit duplex, where one unit is residence of taxpayer in question? I realize neither of these two situations specifically aligns with the situation involving energy credit sale. However, is there reason to only limit repairs to one's home to these two situations, as partially deductible? Also, what would be considered "major repairs"?
