I don't suggest this path because it is akin to the frustration you deal with in negotiating a short sale with the loss mitigation department, but, it is possible despite what the guidelines say. 1st Rule of Real Estate Investing:"Improvise, Adapt, Overcome" (and never believe what they tell you is a guideline or policy because it often isn't carved in stone)

This country, would die if it ever stop changing and adapting.

Keep your head up and keep adapting to change.

Over time you learn to adapt and overcome.

Never, Never Quit, Just Adapt and Overcome!

If only the world would adapt it wholly, it will be a better place.

I took the class when it was easier to access money so maybe they have adapted things since then.

And to add to it, those that are able to see the writing on the wall and adapt to the market changes are also the successful investors.Mark, I was quite serious about the 18% too!

Here's some additional information I found on Tax Info Blog: Let's start with the definitions of terms:Repair: deductible; keeps property in good operating condition; does not materially add to the value of property; does not prolong property's useful lifeImprovement: capitalized (depreciated); adds to the value of property, prolongs its useful life, or adapts it to new uses; an extensive series of remodeling repairs is considered an improvementAs you can see, this makes a fairly fine and legalistic distinction.

Lesson learned.... the adapted to a changing local dynamic/economy.But if a local store has the best price I would rather go pick it up than order and wait for delivery for most items.Even computers, my last 3 laptops I bought at Best Buy.