Are add-ons a capital expenditure?

[Brandon Ja]

Good day my BP family.  It's been a few weeks since I reached out but I am moving into the remodeling phase on my property.  Long story short, I have a 3 bedroom 2 bath single family house in the Virgin Islands.  It has 2 detached structures and one of them includes another half-bathroom.  For the remodel I am thinking of extending the main home (which would make it "L" shaped") to incorporate the detached carport and detached bedroom/bathroom.  My question is, are add-ons considered capital expenditures, making them deductible?  Thanks in advance.