That's the problem, I live in hockessin Delaware. 

However, the cost such as plumbing, ductwork, electrical, and lumber have to be capitalized and added to the basis of your house unless you meet any of these: 1)  The total cost is less than 2500. ( not just plumbing or electrical- total ) De minimis safe harborThe safe harbor applies to amounts paid during the tax year to acquire or produce what the regs call a “unit of property” (UOP), you must meet these requirements: (1) at the beginning of the tax year, the taxpayer has written accounting procedures treating as an expense for non-tax purposes amounts paid for property costing less than a specified dollar amount (which will be 2500 for you), or with an economic useful life of 12 months or less;.(2) the taxpayer treats the amount paid for the property as an expense on its books and records in accordance with its accounting procedures. ( do this on your bookkeeping software or whatever you utilize)(3) the amount paid for the UOP doesn't exceed $2,500. as substantiated by invoiceNote: The cost for the Unit of Property includes l additional costs (for example, delivery fees, installation services, or similar costs) if these additional costs are included on the same invoice with the tangible property. 

& from the IRS website ....What is the de minimis safe harbor election?

NV has better single member LLC but then annual filing fees are are sky high like DE.

@John De La GarzaFirst - don't do business with friends unless you no longer need his friendship.

DE is basically ancient microorganisms that died and left their sicila (glass) skeletons/shells behind as microscopic shards of glass. 

"In 2012 the "Dent Tactical Advantage ETF," symbol DENT, was de-listed having consistently under-performed the market for three years while at the same time charging an egregiously high 1.65% management fee.""

@Jeandre De Beer PM and I can share my managers info with you

. $800 per year, so its best to set up an LLC in either the state you're invested in, or in a LLC friendly state (Delaware, Nevada, etc). 

For the purposes of this question, we need to know how things are organized.If the rental is held directly, or through a Disregarded Entity (DE), and the healthcare business is organized as a sole proprietorship or DE, mechanically, what you're proposing won't work.