My business is a retail nursery which I operate from the leased site of a former nursery. I am installing concrete pathways to improve access in the nursery grounds for handicapped, disabled or mobility impaired customers. (Its a nursery so customers will come solely to walk the nursery and enjoy the space). Formerly the main nursery grounds were gravel and not conducive to 'nature walks'. My lease had formerly been 3 year leases, which were renewed every 3 years. I am in my 10th year at this site and we have decided to forego formal lease agreements, so I am basically month to month.
My concrete paths cost about $1700 per path with a total cost of $8500 (No demolition required). I would like to expense as much as possible ($8500) and notice your safe harbor deduction for small business, as well as the expense allowance for handicap facilities. Can i expense all this year 2020 (project begun and completed December 7-Decmeber 10). Thanks
