how to enter remodel cost across two years of a rental that i sold after remondel?

[leo]

i have a rental, lease ended in Oct 2021, i started remodel from Oct 2021 to Feb 2022, and sold the rental in later 2022. the remodel cost ($200k) spans both 2021 and 2022, there's no rental days in 2022. I am now working on my 2021 tax return.

my question is:

1. how do i enter remodel cost that happened in 2021? should i include it as part of rental expense in 2021? or enter it as part of cost basis in 2022? 

2. for 2022 tax return, how/where do i enter the remodel cost happened in 2022? i think it should be part of cost basis, but not sure where to enter it. 

[tagteam]

Did you make any payments for the remodel in the 2021 tax year?

Was the property available for rental use when the remodel was started or was the property taken out of service until sold?

[leo]

in 2021 tax year, i paid ~$80k. Remaining $120k is in 2022 tax year. 

The property was taken out of market when i started remodeling in Oct 2021. Does that make a difference? 

[leo]

anyone can help here? 

if i enter the $80k improvement expense in 2021,should i enter it as '179 deduction' or 'standard deduction'? given i sold the house in 2022, does that selection make any difference?