You may want to also look at this if applicable:
Reg. Sec. 1.263(a)-3h, the Safe Harbor for Small Landlords allows real estate investors to deduct all of their repairs and maintenance on a property as long as the property’s unadjusted basis is less than $1MM and the total aggregate cost of the repairs, maintenance, and improvements for that property during the year were less than $10,000 or 2% of the unadjusted basis on the building, whichever is less.
https://www.therealestatecpa.com/the-ultimate-guide-to-tax-planning-for-landlords-and-buy-hold-real-...
