rjust to clarify for you the limit is the lesser of $10K or 2% of the unadjusted tax basis of the building (usually cost unreduced for depreciation) if the tax basis is under $500,000 it's going to be under 2% of the tax basis. also if the building is not 100% business use a proration of the costs would likely be required.
and the amount is the cost of all repairs, maintenance, and improvements made during the tax year to the building, not just the particular items mentioned.
but if it falls under this limit line 21 would be proper
