Sole proprietor (SP) maintains office in home, files Sched C and Form 8829 (among others). On the 8829 he uses 15% as the business use percentage for indirect expenses. During '06 improvements to home include both backyard deck and kitchen repair/remodeling. As indirect expense on 8829, may SP expense the entire appropriate amount (15%) or must he depreciate?
-HW "Skip" Weldon Columbia, SC