Hi,We spent about $45,000 this year to convert our attached garage to a purpose built space for our home based business. The improvements were fairly extensive including:- new doors & windows- flooring- new walls and offices- cabinetry and a 2nd kitchen This space is used exclusively for our work, including the 2nd kitchen. We operate a 24 hour internet company and needed an isolated space away from the rest of the house to be able to work at all hours.I know this is a general question ...Will we be able to deduct the improvements as a single year write-off or are we instead going to have to depreciate/spread the cost of the improvements out over a number of years?thanks