Tax question: termite treatment added to cost basis?

[Jon Schwartz]

Hi guys,

I just bought a duplex, my first rental, and I'm renovating it.

The termite treatment tab came out to $900. Is that added to my cost basis for the building, or can I deduct the expense this year as maintenance? The treatment was performed *before* the units were rented but *after* they were advertised publicly.

Thanks!