Can you clarify what you are trying to do?

Normally, "repairs" and "maintenance" are fully deductible in the year it was paid.

The election to CAPITALIZE those means you do NOT want to deduct the cost in one year, that you want to add it to the Basis (and presumable depreciate it over many years).

On the other hand, if those things were not "repairs" or "maintenance", they would be depreciable assets and you don't need that election because you are already depreciating it.