Deducting installation of GFCI outlets?

[Andrew Wu]

Hello all again,

Thank you for the tips on how to address / depreciate the water heater issue.

My next question is whether I can deduct installation of GFCI outlets in my kitchen (previous owner prior to my moving in / renting out rooms) had installed grounded outlets that weren't GFCI-protected). Earlier this year I paid an electrician to update the outlets to GFCI ones.

Does this qualify as a repair or an upgrade, and can I deduct the work?

Thank you and Merry Christmas!