If you paint the rental yourself, deduct the cost of paint. Painting a rental property is not usually a depreciable expense. In most cases, however, you can write it off as a deductible business expense instead. The IRS divides any work you put in on your rental into improvements and repairs. You claim the total cost of repairs on your taxes, but depreciate improvements.
A microburst is a small, very intense downdraft that descends to the ground resulting in a strong wind divergence. The size of the event is typically less than 4 kilometers across. Microbursts are capable of producing winds of more than 100 mph causing significant damage.
There are a handful of factors that cause microbursts to develop, including mid-level dry air entrainment, cooling beneath the thunderstorm cloud base, sublimation (occurs when the cloud base is above the freezing level), and the existence of rain and/or hail within the thunderstorm (i.e. precipitation loading).