This change should not impact items like your E & O, etc.You mentioned "Supra" in your post. 

No lawyer...I want to know items like:RE commisiion including buyer's agent commissionAny agency fee?

The life expectancy of a metal roof is admittedly longer than asphalt, but I think this all goes back to the debate of leaving the CAPEX as is and replacing items when broken, or do you like to prepare and rip out everything old and replace it all to make it last for a long time from the start.

The longer Airbnb is around the more items will be identified like this to "carve out" so they dont align. 

@Josh Carr let me clarify one item.  

Start with the most expensive items and think about how much you might sell them for on FB Marketplace. 

Would you share some thought on the prevention measure on some of the items you mentioned? 

Due to item 1, adding an ADU can require years to start achieving any return (once the accumulated cash flow recovers the initial negative position).4) Adding an ADU is a slow process.

Simply plug in your Income, Expenses, and a few Cash Flow items and let the template do the rest.  

Short answer: no, not a direct offset.Longer answer: if you already have enough itemized deductions to exceed the standard deduction, then yes.