I started renting out my house mid lasty year. After a month some sewer piping below the house began leaking. The cost to repair the piping whici included replacing a portion of the piping that went from under the house (crawlspace) to being buried (under the house footing) cost $9,500. This falls under the $10,000 allowance. However I had some additional repair expenses that would put the total costs over $10,000 for the year. Can I still use the Safe Harbor in this case? If I cannot, is replacing half of the sanitary plumbing below a house an improvement to an UOP that then must be capitalized?
