When I said seller I meant sellers agent.

If OP elects de minimis safe harbor ("DMSH"), he's going to have to capitalize as the expenditure is going to be more than $2,500.If OP forgoes the DMSH and instead applies the Betterment, Adaptation, and Restoration tests ("BAR tests") under the tangible property regs, we'd almost certainly have a betterment and/or restoration of the HVAC subsystem on our hands, so we'd also capitalize under this option.OP may be able to use the safe harbor for small taxpayers ("SHST") to expense the costs, however not enough information was given by OP.If SHST is off the table due to limitation, then must capitalize. 

Well, "your" (their) unqualified minimum wage worker uses a tool that wasn't meant for removing siding and ends up vibrating half my wall down and you're claiming it's not your fault?

Honestly, those rules should be thrown out... they're good for quick scanning, but somehow over the years people have learned to use them much more extensively than they're meant to be used for.

There are also toilet seats that have handles which are meant for elderly folk. 

Even more a 🤔, is the fact that CA voters vote the same way each election cycle.

In my mind they are intertwined and I’m unclear if there is a single professional who can advise me on all three.To that end, when I asked “is this one person or three,” I meant that literally —will I need to find three different professionals to advise me on each of these categories or is there a professional who advises on all three (and, if so, what would they be called?)?

I just explain that no hard feelings are meant, but serving the proper notice when rent is late is my strictest company policy that I never waiver on.

However, if you have run their credit and elected not to move forward, you will most likely need to send them something formal.

Doctor, Engineering, lawyers you’ll always be training for something new.My grandfather once said, “son your born dum and you will eventually die dum” I never knew what he meant until we talked about him with my dad and my dad finally told me what he meant.