Owner-Occupied Duplex - Leaf Blower

[Ian Price]

I owner occupy a duplex and it is leaf season! Since this is my first home and investment property, there are some landscaping maintenance items I am considering.  A leaf blower!  Are items like a leaf blower, hedge trimmers, weed eaters, etc. a 50% tax deduction because I rent out the other unit?

This is the only property I currently own.  

Thanks in advance for any advance!

[Michael Plaks]

@Ian Price

If you blow only their side of the property, it can be a 100% deduction. ;)