某些人真是可惡，給你了文章自己也不讀，就是要來聽人給你吃饃。

Annual expense limit

A landlord may use the SHST only if the total amount paid during the year for repairs, maintenance, improvements, and similar expenses for a building does not exceed the lesser of $10,000 or 2% of the unadjusted basis of the building. This limit is determined on a building by building basis—for example, if you own three rental homes, you apply the limit to each home separately.

https://www.nolo.com/legal-encyclopedia/small-taxpayer-safe-harbor-for-repairs-improvements.html

自己又吝嗇不去找會計，又不自己好好讀文章，偷渡來的不識字啊？沒考TOEFL?