Started business in 2016. This included building an addition on our home that is now a workshop, used solely for business. Cost of addition: $60,072. How to deduct this?

I don't see the section for Business Assets. (Currently working on Income & Expenses for business)  Can I expense any of the $60k as Start-Up Costs?

I assume if cost of addition is amortized and depreciated, I can not take home office deduction also, correct?