Deductions & credits

thanks for helping me. I really appreciate it and sorry for the follow-up question; I want to be certain I have this correct.

 

if I can add the 2021 project with a 12/30/2021 start date, what would be the benefit / need to amend earlier returns? I'd like to avoid amending and I don't mind missing out on some depreciation if that's the only downside.

 

regarding the new asset where we made final payment 12/27/2023, I can both use 1/1/2024 as the start date (on my 2024 return) AND not include the additional square footage in my 2023 calculation for the purposes of my home office - correct?

 

thank you.