Is labor on a CAPEX related item tax deductible?

[Pedro C.]

We just bought a dishwasher for a rental property and we know that we cannot expense it this year. Our understanding is that this is consider a Capital Expenditure and if gets depreciated over a period of time. Ours question is; is the labor from the handyman also considered a CAPEX? Or can the labor (making the changes to the cabinets and installing the dishwasher) be deducted this year…. Thank you everybody!