Repair / Maintenance Tools

[James Quillen]

I've bought a property and I'm getting it ready to rent. I have not publicized it as available, so I'm not operating under the safe havens.

How are hand tools deducted (if at all)? While I understand major equipment is depreciated or deducted with a safe haven when applicable, I haven't seen anything in the books I'm reading about hand tools. I just had to buy a set of channel lock pliers and a drain snake to repair a blocked sink drain. I know these tools will last more than one year. I know I will need to buy more tools before the property is put into service. 

Can this and future tools purchased prior to the property being put in service be deducted under start up costs? In the NOLO "Every Landlord's Tax Deduction Guide" an example lists "Repairs" as a start up cost but doesn't go into much more detail. I will deduct the parts to fix the sink, but what about the tools?

Same for tools after the property is put into service. Can I deduct them under one of the safe havens? If I max out a safe haven, will I need to depreciate tools, regardless of how little they cost?