Thank you @Carl for the response that was very helpful.
I guess I need to clarify part of my question as I may have used the wrong term "deduct" vs "depreciate".
When I put the roof in as an asset. On turbotax it says "because it is the first year of the business use of the asset, you may deduct it in full value".
So If this is correct - I deduct the cost of the roof replaced in 2019 prior to rental property sale.
I do not need to add the improvement to cost basis then do I?
