sewer line replacement a tax deduction or depreciation?

[Jason Leaver]

I bought a duplex last February and will owner occupy for the first year. I knew the sewer was partially collapsed when I bought it. Last month I started a major renovation which began with replacing on the sewer, then tying in the downspouts, replumbing the the bathrooms for a more optimal layout, running water and waste for a laundry in the upper unit, pouring a back patio, and remodeling the bathroom in the lower unit.  I'm trying to understand figure out what can and what can't be a tax deduction and what has to be depreciated.  Thanks.