Offsetting capital gains on STR

[Lauren C.]

I will ask my CPA all about this, of course!!, but I was just wondering if anyone here had some experience with the following... Let's say I sell my short term rental, I am unable to move the money via 1031 for whatever reason, and I am on the hook for capital gains taxes. I completely refurnished the home, top to bottom, plus did some capital improvements like add board and batten, install built-in bunks, and some new fixtures. My question is whether or not the actual cost of the furnishings themselves can be considered something that would offset the capital gains. I know that these are technically considered personal property and have nothing to do with the appraisal or value of the home. And things like the entire interior paint job of walls, ceilings, railings, bathroom vanities, and cabinets are considered to be repairs, technically. But, since the furniture is considered to be a capital expense for the business that is the rental property, is there anything that is usable there for offsetting gains on the sale? (Home would be sold totally furnished.) I'm sorry if this has been discussed elsewhere, but I'm not even sure if I'm posing the question correctly.