Investors & landlords

I wish but according to IRS rule, any home repair can't be tax deductible unless it is an improvement to the home; but in special case of selling the home, the IRS allow you to deduct any repair or improvement but the repair or improvement has to have been done 90 days before your closing date.  In my case, at the closing date I have to credit or give $35k to Opendoor for them to repair the house in the future.  I believe this is a tough answer.  Are you all accountants or CPA?