Would this be considered a qualified rental expense?

[Emily Stevenson]

I rent a licensed accessory apartment in my basement. We currently share access to a laundry room in the basement. I'd like to add another laundry room to my main level for my private use, which would leave her with private use of the one in the basement. Would I be able to deduct half the cost of the additional laundry because it results in her having a private laundry? Or would it be considered a 100% personal cost because my tenant wouldn't use the new laundry room?

Has anyone dealt with a similar principle before, where you duplicated something to give your tenant sole access to the original?

[Roy N.]

If you were installing a new laundry in the basement for the accessory apartment, it would be a business expense.   Installing a new laundry in your primary residence is a personal expense.