The state is falling apart, particularly NYC, and until rule of law is restored, it will only get worse.

These are typically deductible in the year they’re done.On the other hand, improvements that better the property, restore it after substantial damage, or adapt it for a new use generally have to be capitalized and depreciated over time.Now, if the cost is $2,500 or less, you might be able to use the De Minimis Safe Harbor election to expense it immediately, rather than depreciating it.

Look at places like Habitat for Humanity Restore.

At the end of the project's life the land must be restored to a natural state and the materials must be recycled if possible, eg. stripping out metal, etc. 

I put $40K into restoring it and played up the theme that it was the old.

I restored a home that sat under 4 feet of water for 2 weeks.  

I have already got paid by the insurance .now it comes to signing the contract with this restoration company ( the same company that dry the house ) , and their contract was very basic .. it didn’t list in detail of what they were going to do  .. for example 1.initial material ___$upfront 2.drywall / paint  _____ $upon completion 3.Cabinet completion _____ $upon completion 4.Flooring _____ $ upon completion 5. 

Hopefully, at the end of this journey I will view this problem as more of an opportunity, as I am sure there are plenty of other cigarette smoke-filled homes waiting to be restored. 

Then I donate the toilet to the local Habitat for Humanity Restore for a tax credit.  

You might also qualify for the de minimis one that you mention since it is line item amounts 2,500 or less.I don't see this as strict adaptation, and nor would it be betterment or restoration.