new roof is capital expense. It's not repair expense.
If your hosue is a rental residential property, You can record 3K as capital expense. You may use small taxpayer safe harbor to deduct it in the current year. You CANNOT deduct it as bonus depreciation if your house is a residential property.
If you are not deducting it as small taxpayer safe harbor, you have to depreciate it.
If your house is a primary residence, you have to book the 3K as cost basis and deduct it from capital gain when you sell.
