Tax treatment for Removal of Underground Oil Tank

[Jennifer Bott]

We are having an underground oil tank removed on one of our investment properties, for $2100.  How is this treated for tax purposes?  Unsure if it's considered an improvement to land in which case I would have to add to basis and be unable to depreciate.    Or whether it would classify as improvement to the house, as oil tanks are part of the heating system.   If that is the case, I would expense it under De Minimus, as under $2500 limit.....   Any advice would be appreciated.