Investors & landlords

Thanks!

 

If I breakdown the heater replacement into heater cost, install cost and miscellaneous costs - each component is less than $2500. Two questions:

 

1. Can I deduct all these as expenses (including tax)

2. I also live in the property, so I rent out 2/3rd of the property. Do I need to only put 2/3rd of the heater as expenses?

 

Thanks!