Also the painting had to be done as part of updates and repairs
Either the painting was part of an upgrade, or part of a repair. One or the other.
Upgrades are property improvements that get added to the cost basis.
Repairs are not deductible or added to anything.
So if painting was a part of a repair, it's not deductible anywhere.
If painting was part of an upgrade/property improvement, it gets included in the cost of the property improvement; not an item separate from it. Painting by itself is not a property improvement.
