Client had a rental property for the past ten years.  Last tenant moved out in October 2020 and landlord was hoping to get another renter.  In that vacant time period from October through December, they did some maintenance updates such painting, installed new appliances and even installed a new ‘mini split, ductless’ AC system.  Based on positive economic factors where properties were selling for above asking price, they listed the property for sale before year end with sale closing in 2021.  Are there any exception to a ductless AC system being expensed rather than being depreciated as required or added to costs due to sale of property?