Taxpayer buys residence 2019 for 300 k and in years 19 20 21 does major improvements to interior like remodels bathrooms , laundry , no space was added but just upgrades to ..be more luxurious... In mid 2022 taxpayer converts property to rental and wants to bonus the improvements for the upgrades.

I see these upgrades as 27.5 property made in a prior year.

AM i missing something that would enable tp to expense these in current tax year?