Built Swimming Pool to My House that I also AirBnB

[Jimmy Nguyen]

Hello, 

I am doing my taxes and I want to deduct the cost of my swimming pool.  I rent out two rooms on my property where I also have my house which I live in full time.  One room is in its own smaller building.  The other room is an in-law suite.  I have a couple of tricky questions.

- Since the house where I live has 3 bedrooms and I essentially rent out two rooms, do I deduct 2/5 of the cost of the swimming pool?  We will be using the swimming pool along with the AirBnb guests.  

- Should I take the one time special depreciation allowance, which would allow me to deduct the expense of the swimming pool in one year?  

Thanks for any advice you can share. 

Sincerely,

Jimmy