1031 exchange improvements question

[Cynthia Hanke]

Selling a property and buying another. Going 1031 exchange route. Can't seem to find out about putting money into each house. If I make improvements to the one I'm selling ($5000k in wood floor refinishing and some carpet) do I get to take that off taxes? Replacement house needs new windows, concrete steps, patio roof, backyard fence. How can I get those things done from the profit of the house being sold? To reduce capital gains? New house is going to be $35k LESS than the one I'm selling. Thanks