The ambiguity may center around the issue of whether your window replacement benefited only your home office or if the benefit was to your entire home which includes your home office. Based on your initial post, it appears that the replacement windows were limited to the home office. If that is the case, then the direct expense analysis would apply, and you can deduct the cost of the replacement windows as a business expense.
Whether you can deduct the entire expense or must depreciate it will turn, as you note in your post, on whether the window replacement was a repair or an improvement. Given that cost of the window replacement is relatively low compared to the value of the home, it would appear that you have a reasonable argument in favor of characterizing the window replacement as a repair versus an improvement.
@CTWalters
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
