You should be able to see this on your return, both treatment and election. 

However, the exact treatment may depend on your accounting method (cash vs. accrual basis), but most individual taxpayers use the cash method, meaning they typically report expenses when paid.

Bill the tenant for the damage and flea treatment.4.

Compared to pre-TCJA rules, there is no material change in the tax treatment of a building involved in a like-kind exchange, where a cost segregation study has been performed.

Consult a CPA who knows what he is doing and file this:  Notice of Inconsistent Treatment I have done this several times for investors who got screwed by the GP. 

A Recovery Residence that claims to offer services should be classified as a Residential Treatment Center-which includes staff and usually medical personnel. 

Many syndications provide tax benefits such as depreciation, which can offset income, and some offer favorable capital gains tax treatment when you sell.Municipal bonds are another tax-efficient way to diversify, as the interest earned is generally tax-free at the federal level, and sometimes state level too, depending on where you live.

I thought If the 10-year holding period is satisfied, all appreciation in the QOF, including any depreciation recapture, is eligible for tax-free treatment.

This is separate from the tax treatment of the insurance proceeds.Your CPA's suggestion of not doing a partial disposition and instead offsetting the insurance proceeds with the cost of the new roof might be less favorable in terms of tax planning.

Ive  had a serious health issue.I spent a **** ton on new treatments that c didn't v work i didn't touch my savings though