OK, one more time then I give up:

WERE they AVAILABLE *while* the renovations were being done?  NOT - were they available after the renovations were done.

If the units were NOT available while the extensive renovations were being done, then it is very possible the costs incurred during that time are NOT immediately deductible.  

You need to do research on whether this applies in your client's situation, depending on the specific facts & circumstances. 

As Bill pointed out, $45000 in 'repairs' is a large amount in most cases (even here in pricy CA). 

And can we assume you are familiar the the TPR's (Tangible Propery Regs) that came out few years ago?