New Porch Tax Implications (expense,capital,partial disposition)

[Greg D.]

I just had a new 3 story porch installed on a 4-unit residential building for $18k.  This included the cost of demolition / disposal of the old one and construction / materials of the new one.

1. Can I expense the cost of the demolition and disposal or does this need to be capitalized?

2. Can I take a partial disposition against the building basis that included the old porch?  If so, how do I calculate the value of the old deck?

3. How many years should I be depreciating the new PT wood construction deck over?