Trip to buy kitchen, can I add to basis?

[Kama Ward]

I took two trips of approximately 300 miles each round trip to buy my kitchen cabinets/sink/counter tops. Can I add these trips to the basis of my rehab?
If so, how do I calculate that? Miles or actual? Can I figure from my residence or my rehab (my home is farther)?

[Kyle Meyers]

I typically capitalize my miles while rehabbing a property and then, once the property is in service, I deduct the mileage from that point on. You count the miles from your place of business. If you have a home office, even if you don't take the home office deduction, you can count mileage from your home. If not, you can count from your rehab property, which would be your first work location for the day. The trip from your home to the property would be considered commuting if you don't have a home office and therefore not deductible.

This is not tax advice.