Loan escrow questions

[Kenneth Irvan]

I have 2 duplexes under contract.....(right before all the covid 19).  Using a conventional loan in KS

Anyways I was able to negotiate $12000 for each in repairs to an escrow account.  I want to install vinyl siding myself and use the rest for other repairs but now the title company is telling me I need to have a contractor.  Can I just go write up some letter head and write myself a receipt?  Its not fraud if I'm actually doing the work right?  I definitely dont want to incur any taxes on this money either.  Any other ideas beside putting money in escrow?

The only other idea I have is to knock $12000 off each property and fork out the cash myself.  

Can I take the siding cost off my taxes if the money for repairs came from an escrow account?