Have client who lives in property 5 months a year and rents out to air B&B 7 months.  Installed solar panels in "2022", did not include the cost of the panels as a rental improvement but now wants to.  Received most of his credit on 2022's return but still has a small carryforward to this year. 

1. Can he deduct a portion of the $26000 installation?  If no, the rest is moot.

2.  Assume rental use is 60%.

3.  If deductible, "before 60% allocation", is the net asset value 87% of $26000?

4.  If deductible, what MACRS category does it fall in to and am I correct reading the rates are 20%, 32%, 19.2%, 11.5%, 11.5% and 5.8% respectively years 1 through 6.

5.  If deductible, I would suggest to him amended return for first year is in order.

Thank you for any and all input.