I am working from home as a web developer and frankly my upstairs work room is unbearable to work in during any hot day. I want to install air-conditioning to this room and I only use it when I work from home.
I know I cannot use the 52cent method to deduct the cost. I am wondering can the installation be a deduction given it would be on the work room?
If so would it need to be deducted at $300 per year and how long is the depreciation period for a air con?
I know this will be a very common question given the increase in WFH