I manage in Florida and the state's statutes clearly define the abandonment process (along with storing of any items).

These are a bit more detailed on the GP side but wanted to get some perspective from others regarding these items:1. 

We just finished 1,300 sq ft near gut with most of the items you mentioned (we did not need a new roof, but did have to reside and new gutters, which was actually more than a roof). 

This is different than capex and consists of smaller, less costly items.

Since we're replacing a few items, he recommended getting this done and getting the electrical up to code. 

Item=24399

Note how I reiterate the qualifying criteria as well as itemizing what the move-in costs will be.

I will say that some of these items have just sat.

If the neighborhood could accommodate a 5th unit and it truly adds to the property for aesthetics as well as utility (i.e. is there a place to park, nearest city utility access, septic system capacity, etc) it would certainly warrant investigating the potential the ROI for building a unit.  

Does anyone have a great source for what rehab items can be deducted immediately v. depreciated over 27.5 years?