Expense or depreciate floating LVP floor

[David V.]

Hello,

I am wondering if there are any circumstances in which i can expense in the current year the purchase and installation of new LVP flooring that will be a floating floor?  More specifically,

1. Are there any circumstances where i can expense?  For example, by using one of the safe harbors?   Also, would anything change if I purchased the LVP separately online and then hire a contractor to install the LVP?  Thus, paying two different entities.

2.  My guess is that i have to depreciate the new floating floor but not sure if it gets the same treatment as carpets (i think depreciated over 5 years) since its not glued to floor? If not 5 years, then how many?  

3.  Would i be eligible for bonus deprecation/179?

4. Unrelated question?  Is the cost of painting (interior only) a rental property deemed an expense that can be entirely deducted in that year?

5.  Unrelated question.  I paid for extensive repairs for one of my my rental properties deck in 2022.  The cost of the repair was $2,800. I am assuming the cost can be expensed but when does a repair become an improvement?  For example, all the deck boards, railings, baluster and a coule joists were replaced.  

I am sure for some of you these are basic questions but i would greatly appreciate any assistance you can provide.

regards

dave