You can't deduct the roof as an expense, but you can list the roof (proportionate share for rental) as an improvement for your rental and deduct depreciation for it over its useful life.
https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-an...
https://www.irs.gov/pub/irs-pdf/p527.pdf
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