They neglected to keep it safe.

@Larry Higgins   would you mind sharing the strategies you use or techniques that you have looked into I am looking into cold calling since I sent out 4900 Postcards and have gotten 2 calls from it.  

You would at least get the techniques one layer deeper in the transaction. 

I would like to have document references to support classifying these two expenses as Maintenance (not repairs) so that I am safely classifying these costs under the Safe Harbor for Routine Maintenance.Also, it is my understanding that the Safe Harbor rule for Routine Maintenance stands apart form the Safe Harbor Election for Small Taxpayers which is an issue due to the 2% rule.Safe Harbor Election for Small TaxpayersThe total amount paid during the taxable year for repairs, maintenance, improvements, or similar activities performed on such building property doesn't exceed the lesser of- Two percent of the unadjusted basis of the eligible building property; or$10,000 (for questions about how to calculate the unadjusted basis, refer to "Figuring the Unadjusted Basis of Your Property" in Publication 946Safe Harbor for Routine MaintenanceYou are not required to capitalize as an improvement, and therefore may deduct, amounts that meet all of the following criteria:Amounts paid for recurring activities that you expect to perform;As a result of your use of the property in your trade or business;To keep the property in its ordinarily efficient operating condition; andYou reasonably expect, at the time the property is placed in service, to perform the activities: For building structures and building systems, more than once during the 10-year period beginning when placed in service, orFor property other than buildings, more than once during the class life of the unit of property.Thanks in advance for any guidance you can provide.

And yes I do undertand that Mexico has the same eminent domain concept as the USA.http://www.investmentpropertiesmexico.com/buying-safely#1 this site seems to have a good breakdown of property ownership in Mexico for foreigners.

And if you're renting out for those college football game weekends you'd better (just to be safe) bump up those repair percentages! 

My family is safe staying with a friend, but we are in close contact with another families we are friends with which aren't so fortunate.

@Chris Penny, even if the life of the items you bought are greater than a year, you can deduct them under tax safe harbor rule, de minimis rule. 

Things such as: - How to find investors for this idea - Idea potential/problems - How to properly present potential investors with a coherent plan - What to include in a potential plan/concept - How to not have a down-payment (Borrowing from family not an option) - Things an investor may want to see/have more information on - Types of potential investors - Average expected return on Investment - Safe techniques on seeking partners/investments - Potential Legal Issues - Average repayment periods - Credit needed - What should my background look like?

No one calls their property manager out of the blue to compliment them on running a safe, clean, attractive building.