Sansa Stark is looking for the most beneficial way to renovate Winterfell. As you know, Winterfell is located in Alaska and she looking to save on taxes. She is willing to invest $5,000,000 into structural and interior work on the castle. She is looking to you to explain how best to deduct the $5,000,000, which would give her the most depreciation/expense in the current year. The castle is a trade or business for depreciation purposes.

Please discuss the best way for Sansa to deduct the $5,000,000.