If he sold his rental property relatively recently, shouldn't he be able to expense the items? I thought you only amortized if you held onto the property. Since he sold it, couldn't he just expense the items? It'd be the same as buying a house, fixing it up, and selling it again, would it not? You don't amortize the new roof on an old house if you sell the house immediately (or nearly immediately), provided it was done as an investment, not as a personal residence........do you?

Again, I'm not making statements of fact, just asking questions based on the little bit of accounting I've done.