The amount that you paid for the roof replacement will be added to the original cost of your home as an improvement. These questions will be asked in the rental income and expenses section of your return when you are adding the house itself as an asset to be depreciated. Since you used 50% of the house as the rental property, 50% of the cost plus improvements will be the basis for depreciation. Residential rental property is depreciated over 27.5 years.
The other items that you purchased for the rental property prior to actually listing it for rent can also be depreciated (refrigerator, furniture). When these are entered as assets for depreciation, you will enter the date of purchase and the date they were 'placed in service'. The date they were placed in service will be the date that your listing was started since that is when the property was first available for rent.
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