Those renovations area considered as improvements. I know that.
Using your link you provided, I was able to find this:
https://www.irs.gov/businesses/small-businesses-self-employed/tangible-prop[product key removed]atio...
It states that I am allowed to elect the de minimis safe harbor and thus deduct the expenses rather than capitalize them: "The de minimis safe harbor election eliminates the burden of determining whether every small-dollar expenditure for the acquisition or production of property is properly deductible or capitalizable. If you elect to use the de minimis safe harbor, you don't have to capitalize the cost of qualifying de minimis acquisitions or improvements."
Now, since the amount was less than $2500 and I can deduct it, my question is:
Since those improvements were restorations to bring back the apartment to its former usable condition but I had not tenant for those 3 months of renovations, can I use the amount to offset the rental income I received in 2021?
