In-home daycare, playroom addition, 100% deductible?

I do in-home daycare. My husband is building a large playroom onto the house for the daycare. Are the building materials 100% deductible? If so, what category do I deduct them under (misc expenses, business expenses, etc.) Also, do need to depreciate them? If so, for how many years?

I'm using Turbo Tax and struggling to find where to input this expense.

Thank you!