Business & farm

They all sound like betterments to me so they need to be would need to be capitalized unless they meet the exception in reg 1.263(a)-3

https://www.law.cornell.edu/cfr/text/26/1.263(a)-3#:~:text=%C2%A7%201.263%20%28a%29-3%20Amounts%20pa... 

 a quick summary: taxpayers with annual gross receipts (this is from all sources even non-business such as interest or dividend income) for the last 3 years of $10 million or less can elect not to capitalize improvements to eligible building property if the total amount paid during the year for all repairs, maintenance, improvements, and other similar activities performed on the building does not exceed the lesser of $10,000 or 2% of the building's unadjusted basis (the unadjusted basis of the building must be $1,000,000 or less

 

based on what is described as the work done on the building it would seem that the $10K, 2% limits have been exceeded and therefore all these costs need to be capitalized. 

 

always wonder why often a friend rather than the taxpayer asks because Turbotax is not licensed for use by preparers who are compensated for return preparation.