I hate the IRS and their tedious regulations, but unfortunately you probably will need to capitalize these costs and depreciate them per your CPA. My wife is a CPA and she said the same thing - eventhough she won’t admit it she is wrong a lot (and she says I am too - whatever), so I did some google ninja stuff and found this:
“There are many different kinds of business assets; for example, land, buildings, machinery, furniture, trucks, patents, and franchise rights. You must fully capitalize the cost of these assets, including freight and installation charges.”
My source: https://www.irs.gov/publications/p535/ch01.html#en_US_2015_publink1000208617
I think it’s an uphill battle expensing it. Sorry.