Rental roof replacement and other repairs

Hello, this is regarding my rental condo in Michigan and I have the following two questions:

Q1. The condo association shared the that $2580 paid in 2024 were towards roof repair, hot water tank storage tanks, gates/pillar repair. I have included this amount under Any Miscellaneous Expenses; is this the correct place?

Q2. My rental condo's roof was replaced in 2021. Tax & Accounting Consultant had advised that roof replacement payment of $2967 would be amortized over 27.5 years instead of being expensed all in 2021. While doing 2024 taxes, I realized that I had missed including this expense in 2022 and 2023. Can I include these along with my 2024 expense (separate line by year) under Any Miscellaneous Expenses ? see enclosed attachment