Renovations on rental unit that turned to primary residence

[bjmt]

I purchased a home in 2015. From 2015-2020 it was a rental 100% of the time. From 2020- present, it was my primary residence (with the exception in 2022 when it went back to being a rental for 50% of the year and then became my primary residence again). Last year (2023), I renovated it. There was not any energy efficient upgrades unless you count energy efficient appliance and tankless water heater that were installed. I know renovations in primary residence is accounted for in cost when you sell the place. My question is, given my home's history and that it was a rental for some of the period I owned it:

1. Do any of the renovation cost get deducted before I sell the unit?

[MinhT1]

No.

There's no other deduction for the renovations, apart from them being added to the cost basis of the home when you sell the home, which will help reduce any capital gains you may have at the time of sale of the home.

Depreciation allowable during the rental period has to be recaptured when you sell the home.