Polyurea Garage Floor - expense or improvement

[David V.]

Quick question to the Tax pros out there.  I am considering resurficing my rental garage floor with Plyurea and was wondering if this can be expensed or is this an improvement that needs to be depreciated?  I suspect even if it is an improvement I could likely expense it under the Deminimis Safe Harbor if under 2.5K anyway?   With this said, I would never do this for a rental so this is a rental (tenant moved out) that I plan on selling using a 1031 exchange on soon and the garage floor has lots of cracks and stains so I want to make the floor look nicer.  Regards dave