Pre-rental Costs Part of Basis?

[James Farrel]

I have basically the same question as last year but different facts. I purchased another unit on October 20, 2013, I showed the unit October 25 and signed a lease to start November 15. However, I decided to replace the refrigerator due to age even though the existing refrigerator did work okay. I told the prospective tenant I would do this when showing him the unit. Also, I agreed to add a doorway from the study to the hallway so he could use it as second bedroom. When the unit had been built this doorway had apparently not been included due to the request of the original buyer but was in place in most if not all similar units in the building. The doorway project was completed November 12 and the new fridge was delivered the same day.

My question is how to do I report the fridge and doorway on my taxes? Do they both become part of basis of property or do I amortize or expense either item on a different timetable since the unit was technically ready and available for rent when he saw it on October 25? Thank you.