@canyak wrote:
....I don’t understand why they put that under whether your time is personal use or not, but they did.....
That is derived from the Proposed Reg (1.280A-1(e)(4) - see link below) which only makes mention of "repairs and maintenance". If you read the entire section closely, it appears as if they are more concerned with the amount of time spent (e.g., 8 hours or 2/3 of the time on the property) than the actual nature of the work.
https://www.bradfordtaxinstitute.com/Endnotes/Prop_Reg_1_280A-1e.pdf
