Yes. You can deduct the amounts paid for repairs and maintenance. However, you cannot deduct the cost of improvements. Repairs and maintenance costs are those costs that keep the property in an ordinarily efficient operating condition. Examples are fixing a broken lock or painting a room.
In contrast, improvements are amounts paid to better or restore your property or adapt it to a new or different use. Examples of improvements are adding substantial insulation or replacing an entire HVAC system. Amounts paid to improve your property generally must be capitalized and depreciated from Instructions for Schedule E (Form 1040)
The wall heaters are affixed and feel more like restoration which would be depreciated. Since you are selling the house, you have the flexibility to determine how much to depreciate or to take in sec 179 deductions. When you sell the house, all of the depreciation will be deducted from the basis so it will be nice to have some assets to help balance that. When sold, you will mark each asset as sold for zero except the house. This will bring the rest of the deductions into your return.
For example: Restoration $4,000 for 2020. Depreciates $75. Then sell house and 2021 return mark asset sold and claim the other $3925 write off.
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