And you've saved money-bonus. 

This book has been an eye opener for me on how to save money on taxes and how not to give away your precious funds back to the government.I would suggest ordering it from bigger pockets because you get the below bonus PDFs https://get.biggerpockets.com/taxbook/Bonus #1: What Records to Keep and WhyBonus #2: When to Call Your CPABonus #3: CPA Fireround!

They have the bonus of being able to provide both air conditioning and heat.I'd go mini splits, but get estimates for a few options.

My question is can I use the accelerates/ bonus depreciation against my tax liability for ordinary income?

This is the last year (2022) for the 100% bonus depreciation tax benefit introduced under the Tax Cuts and Jobs Act (TCJA) of 2017. 

If the numbers work there, appreciation is just a bonus for me.

Don't worry about capital gains if you can sell and that is an issue, bonus.

Also this property currently has a 4.5% rate on it and with rate being so low, I thought it would be a double whammy bonus to lower the rate while taking my equity.Are HELOC rates alot lower?

Property has three units with two rented out for 600 and 500 a month.Property also had 13 storage units on it that rent for 45 each.My plan: Raise rents to 800 a month for two bed 1 bath units.Create a studio out a bonus area and charge 650/month.Use the garage as more storage and charge 150 a month for storage in thatRaise rents to $55/month in the 13 storage units. 

Having 3 units is also a bonus because most are illegal 2's or use the basement as a 3rd (which I want to avoid -- this one uses a converted garage space).