I bought a house in 2004 as a primary residence. This house had no central heat or AC. I installed ducts and a heat pump, the labor was performed by me. I did have a qualified HVAC make the hookups for the refrigerant. I did a number of other improvements ( windows, roof, siding, etc ). In 2012, I converted it to a rental and as a cost basic I added the cost of the AC and other improvements to the original purchase price. I had to replace the heat-pump how does this affect the cost basis since I already added in the other unit that is now gone? Also is there any sweat equity since I installed it?
EDIT : Hope I made it more readable
