If the roof cost $10,000 as an example, why on earth do you want to deduct the entire cost in the same exact tax year you sell it? It makes no sense, as all you do is turn right around and recapture that depreciation in the same tax year, and you *WILL* pay taxes on that recaptured depreciation.
So you are adding $10,000 to your cost basis, which is correct. Then you're going to depreciate the entire amount and turn around to recapture that entire amount and pay taxes on that entire amount. Why? Can you see the irony here? It just "cancels out" your increased cost basis entirely so you end up paying taxes on your property improvment. Makes no sense unless you like giving money to the IRS.
