Additionally, the federal ITC allows you to deduct a percentage of the cost of installing a solar energy system from your federal taxes.Long-Term Savings: Solar energy can lead to substantial long-term savings on electricity bills.

So.. if you accountant finds ever single expense/deduction to throw in your tax return to reduce you taxable income, most people appreciate it. 

I don't think it's worth paying for the repairs for a tax deduction, if the tenants want the AC they are welcome to pay for it themselves and they are.

Should this issue be a partial responsibility for their absense while leaking and should we deduct some cost from them?

If they are on the hook for any fees then would I just deduct that out of their security deposit?

My deductible is $2500.  

All expenses, income, depreciation and any other deductions or costs apply to the partnership.  

I had question about the mortgage interest deduction on my primary home.

Do you ask your PM questions on rental expenses / income and what's tax deductible when you get the annual statement? 

There was also a tax advantage in that I would deduct the HELOC expenses.