Tax deductions for Renovation in 2022 and Sale of home in 2023 question

[Johnny Napier]

I would like to invite some advice about this situation.   

We renovated our rental of 10 years in October/November 2022.  We have a closing date in March 2023.  Also, our income tax bracket for capital gains in 2022 is 15%.   I have recently retired and we will be in the 0% tax bracket for capital gains in 2023.  What year do we have to claim the renovation expenses?  The year the expenses were incurred or the year we sell the house?  It would be better for us to be able to deduct the expenses in 2022.  

Also, since we are selling the house, can we fully expense all the repair / reno expenses and not treat it as a 27 year depreciation?

Thanks in advance for your guidance.  

Jay Napier

Hayes, VA