Under the trump tax law bonus depreciation for property, can I deduct the expense of building a backyard office for my business?

[puruagrawal]

The house is my own house under my name as a private individual.  My business is an LLC and primarily I'm working from home.  The cost of setting up a backyard office will be anywhere between $20K and $40K.  I'm wondering if I can pay for this out of the business and depreciate it or if I need to pay for the improvements personally with after tax dollars since the office will be on the property that I own individually.  Thanks!

[Critter]

If you are a single member LLC who files a Sch C then you and the business are the same person so you can pay for it in either way however the expense will need to be depreciated thru the Office in Home section.