Adding improvements to Basis

[Christine Thilmony]

Hi Bigger Pockets,

We have a duplex that was out of use for 7 years.  We have fixed it up and have it rent ready.  We replaced roof, bathrooms, flooring, windows and here is the dilemma. Can the w-2 wages I paid my employees to make these improvements be included as part of the basis since they worked directly on the roof, bathrooms, flooring, etc???? Obviously if the entire roof was contracted out, labor would have been included as an improvement.  Is it any different just because my employees put on the roof?

I do not want the w-2 wages expensed this year, but added to the basis.

Please help!