Owner Occupied Duplex Deductions

[Justin Golden]

Hello BiggerPockets,

I have an owner-occupied duplex and am looking for opinions on the following deduction. We needed new blinds in the rental unit before new tenants moved in. Instead of purchasing new blinds for the rental unit, we upgraded the blinds in our personal unit and moved the old ones to the rental unit. Would any portion of this be deductible? Assume the cost of new blinds in the rental unit would've been $25 for 10 windows so $250. We spent $40 for 10 windows or $400 in the personal unit. Deducting the $250 on the rental side feels like an imaginary expense considering the funds were not actually spent at the rental level. I assume this isn't worth touching but if anyone has an opinion, let me know!