How do I deduct, in this year, a Heating Systems for my 8 unit building

[Alexis Zion]

Hi All

My Central Boiler in my 8 unit building died March 2014

I had a central boiler and converted all the units to individual forced air units in each apartment (they now control their own heat and pay their own gas bill)

How do I deduct this $30000 ($3750 each unit) purchase this year.

Or How do I deduct the majority of the purchase this year.   

I really don't want to wait for the 20 year deprecation.  

Thanks