Tax issues for first duplex

[Bryan Thomas]

Hi everyone, I recently purchased my first duplex with an FHA loan. I started to put together my taxes and ran into a few questions. 1) During closing I paid an FHA premium up front is this deductible in the current year? I saw something online that said over 84 months but I didn't find any guidance from the IRS on this. Can only have be depreciated since I live in one unit? 2) When I moved into the home, I was unaware the AC units did not work and had to replace them in both units - can the AC unit that I'm not using be considered a repair or does it need to be depreciated over 27.5 years? 3) Also upon purchasing the home, a tenant moved out and did damage to both the kitchen and bathroom. The kitchen sink was not usable. Instead of just repairing I renovated the bathroom and kitchen for the unit I'm not living in. I purchased all of the materials from Home Depot, stained all of the cabinets myself and had a handyman install everything in both areas. Should I add all of these expenses and depreciate over 27.5 years after it was completed? Very few receipts were over $200 however in total the materials added up to a couple grand - is it possible to expense anything or does it all have to be depreciated? Thanks for any advice! Bryan