Occupant repairs on rented building

[Bobby]

My client is a beautician, she was renting a booth, but the owner died
and she bought the business. The owner would not make repairs on the
building so she paid for them herself. Most of the repairs would be depreciation
items if she owned the building. I think she should take them off in one year.
Any suggestions?
Bobby

[BOB W]

My client is a beautician, she was renting a booth, but the owner died
and she bought the business. The owner would not make repairs on the
building so she paid for them herself. Most of the repairs would be depreciation
items if she owned the building. I think she should take them off in one year.
Any suggestions?
Bobby

Depending on the nature of the repairs (Capital Improvements?) it is either Leasehold Improvements or repairs. Repairs are deductible in the year of repair.