My client with the medical clinic in the lower part of their home has replaced the roof on the home in 2018 at a cost of $33,000. Will the clinic be able to claim some part of that as a depreciable expense? The percentage of previous expenses that couldn't be separated (and they haven't represented such a large expenditure) has been something like 47% to the clinic and 53% to personal. But the doctor was practicing then as a C corp, full time, and now it's a rental to local medical people on an executive suites basis. I'm not sure if that matters, except that the usage is different