Section 179 self rental question

[Rainier Guiang]

I wonder if any of you can help me with this. A group of medical doctors and I bought a medical building last year under an LLC. We used funds from the medical practice (not the LLC) to do tenant improvements specific for the medical practice. Can we take the section 179 accelerated deduction (100% I believe) for the tenant improvements though the medical practice (like an expense to the practice)? My accountant says that since it's considered a "self rental" (our practice is the only tenant for now and we are all members of the LLC that owns the building) that the accelerated deduction may not apply. Is this true?